Tax audit in innovative development of the energy sector of the economy: Gobal trends

• Autorzy: Sembiyeva Lyazzat , Serikova Madina , Satymbekova Katira , Tulegenova Zhanat , Nurmaganbetova Begzat , Zhagyparova Aida

Identyfikatory

DOI

10.24425/jwld.2021.136148

• Języki publikacji: EN

Abstrakty

EN

As part of the study, world fuel and energy were analysed. A model for the development of state tax audit in the framework of innovative economic development is proposed. As a methodological base, general scientific research methods were used, first of all, systems and integrated analysis methods to substantiate the essence of the state tax audit, to develop approaches to the analysis of its results, and also to determine development trends. The importance of modernizing the system based on the identified relationship between the level of innovative development and the volume of tax revenues is substantiated. The developed model is based on the assumption that the tax gap will be minimized by encouraging taxpayers to voluntarily fulfil their tax obligations. The necessity of creating a supranational body of state audit within the framework of integration processes is substantiated. The prospects for the development of Supreme Audit Institutions (SAIs) in the context of globalization have been outlined, including the creation of territorial standards for a state audit of the Eurasian Economic Union (EAEU) countries.

Słowa kluczowe

EN

fuel energy; innovative development; institutional features; integration process; state tax audit; tax administration

• Wydawca: Wydawnictwo ITP
• Czasopismo: Journal of Water and Land Development
• Rocznik: 2021
• Tom: no. 48
• Strony: 70--80
• Opis fizyczny: Bibliogr. 28 poz., rys., tab.

Twórcy

autor

Sembiyeva Lyazzat

• South Ural State University, prosp. Lenina, 76, Chelyabinsk 454080, Russia
• L.N. Gumilyov Eurasian national university, Nur-Sultan (Astana), Kazakhstan

• https://orcid.org/0000-0001-7926-0443

autor

Serikova Madina

• L.N. Gumilyov Eurasian national university, Nur-Sultan (Astana), Kazakhstan

• https://orcid.org/0000-0002-9832-8885

autor

Satymbekova Katira

• M. Auezov South Kazakhstan State University, Shymkent, Kazakhstan

• https://orcid.org/0000-0002-1437-5925

autor

Tulegenova Zhanat

• Turan-Astana University, Nur-Sultan (Astana), Kazakhstan

• https://orcid.org/0000-0003-0426-9368

autor

Nurmaganbetova Begzat

• Korkyt Ata Kyzylorda State University, Kyzylorda, Kazakhstan

• https://orcid.org/0000-0002-8661-2555

autor

Zhagyparova Aida

• L.N. Gumilyov Eurasian National University, Nur-Sultan (Astana), Kazakhstan

• https://orcid.org/0000-0002-6624-6025

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2021).