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The importance of innovative tools application in the development of state tax audit

Author

Listed:
  • Madina Serikova

    (L. N. Gumilyov Eurasian National University, Kazakhstan)

  • Lyazzat Sembiyeva

    (L. N. Gumilyov Eurasian National University, Kazakhstan)

  • Maryna Karpitskaya

    (Yanka Kupala State University of Grodno, Belarus)

  • Lyazzat Beisenova

    (L. N. Gumilyov Eurasian National University, Kazakhstan)

  • Balsheker Alibekova

    (L. N. Gumilyov Eurasian National University, Kazakhstan)

  • Aigerim Zhussupova

    (L. N. Gumilyov Eurasian National University, Kazakhstan)

Abstract

The aim of the study is to develop theoretical and methodological approaches, implementation mechanism and scientific and practical recommendations for improving the state tax audit and tax administration in the conditions of innovative development. The main results are obtained and accurately reasoned using the methods of theoretical research, comparative analysis, statistical and econometric methods, methods of induction and deduction, tabular and graphical methods. The authors identify the interaction model between tax and innovation systems at the international level. In addition, during the study the evaluation methodology of the governmental tax audit effectiveness were developed and tested, using the example of the Republic of Kazakhstan. The main directions of innovation development of the state tax audit and analysis of the scenario of the consequences of implementation are determined. The scientific novelty of this study is to develop assessment methodology of the state tax audit efficiency and identify approaches to improvement based on innovative tools. The study results are valuable from the point of view of subsequent developments in the space of state financial control.

Suggested Citation

  • Madina Serikova & Lyazzat Sembiyeva & Maryna Karpitskaya & Lyazzat Beisenova & Balsheker Alibekova & Aigerim Zhussupova, 2020. "The importance of innovative tools application in the development of state tax audit," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 2764-2783, June.
    • Handle: RePEc:ssi:jouesi:v:7:y:2020:i:4:p:2764-2783
    DOI: 10.9770/jesi.2020.7.4(13)
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    References listed on IDEAS

    as
    1. Chen, Ping-ho & Chu, Angus C. & Chu, Hsun & Lai, Ching-chong, 2017. "Short-run and long-run effects of capital taxation on innovation and economic growth," Journal of Macroeconomics, Elsevier, vol. 53(C), pages 207-221.
    2. Buchmann, Marius, 2017. "The need for competition between decentralized governance approaches for data exchange in smart electricity grids—Fiscal federalism vs. polycentric governance," Journal of Economic Behavior & Organization, Elsevier, vol. 139(C), pages 106-117.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    state tax audit; efficiency; integral coefficient; scenario analysis; innovative development;
    All these keywords.

    JEL classification:

    • C43 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Index Numbers and Aggregation
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy

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