Abstract
The tax administration effectiveness depends on the level of tax revenues and economic system functioning and the stable economic development of any government. The article considers institutional aspects of tax administration. The purpose of this study is to describe, evaluate and search for the development prospects of the organizational model of tax administration. The authors describe the contemporary condition of the Republic of Kazakhstan tax authorities’ organizational structure. Moreover, the international practices of the tax administration’s organizational system in modern realities is overviewed. The tax administration effectiveness is evaluated by the correlation-regression analysis of the tax authorities’ activity indicators. As a result, the relationship between the degree of effectiveness of tax administration and key performance indicators of tax authorities were identified and evaluated. Based on the conducted theoretical research, this paper reviewed tax administration’s partner system within the perspective innovative development framework. The research results are of interest to economists and public officials in the tax audit field.
Highlights
The country development course aimed at modernization and globalization has become one of the main sources for the stable fiscal policy of the country development in the changing economic conditions
One of these tasks is to target the tax policy to stimulate the exit of business from the shadow economy, expand the taxable base of the non-commodity sector, optimize existing tax exemptions and improve the tax administration mechanism
We believe that a number of unsolved problems of tax administration significantly reduces the possibility of levying taxes, increases the cost of conducting tax audits and unnecessarily complicates the procedures for obtaining tax revenues by the state
Summary
The country development course aimed at modernization and globalization has become one of the main sources for the stable fiscal policy of the country development in the changing economic conditions. Tutional approach allows to consider the reform of tax administration as a harmonious element of Within the governmental audit framework, the institutional transformation system and mar- the Accounts Committee for Control over the ket-related conversion, which is extremely impor- Execution of the Republican Budget, as the sutant for the scientifically based strategy formation preme financial control authority, conducts tax and the national economy development. According to retration institutions formation is directly connect- ports of the Accounts Committee, there are some ed with the search for approach to increase the tax tax administration and planning issues In this system effectiveness and tax revenues growth to report, it is suggested to supplement the term “tax the budget.
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