Implementation of Innovations as the Basis for Improving Tax Audit

Lyazzat Sembiyeva , M. A. Serikova , A. O. Zhagiparova , Zbigniew Korzeb

Abstract

This scientific article analyzes research and identifies the main directions to the definition of innovation in the sphere of state tax audit and management. The research of CIS scientists in the field of innovations in the public sector is described and the directions of modernization of tax regulation according to the strategic documents of the Republic of Kazakhstan are given. The dependence of tax revenue collection on the level of innovation activity of Kazakhstan, OECD countries and neighboring countries is considered.
Author Lyazzat Sembiyeva
Lyazzat Sembiyeva,,
-
, M. A. Serikova
M. A. Serikova,,
-
, A. O. Zhagiparova
A. O. Zhagiparova,,
-
, Zbigniew Korzeb (FEM / DFA)
Zbigniew Korzeb,,
- Department of Finance and Accounting
Journal seriesBulletin of the National Academy of Sciences of the Republic of Kazakhstan, ISSN 1991-3494, e-ISSN 2518-1467, (N/A 20 pkt)
Issue year2019
Vol5
No381
Pages132-142
Publication size in sheets0.5
Keywords in Englishinnovations, tax audit, tax burden, state program
DOIDOI:10.32014/2019.2518-1467.132
URL http://www.bulletin-science.kz/images/pdf/v20195/132-142.pdf
Internal identifierROC 19-20
Languageen angielski
LicenseJournal (articles only); published final; Other open licence; with publication
Score (nominal)20
Score sourcejournalList
ScoreMinisterial score = 20.0, 12-02-2020, ArticleFromJournal
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