Nurilya Kuchukova
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The institutional model of tax administration and aspects of its development
Madina Serikova , Lyazzat Sembiyeva , Amina Mussina , Nurilya Kuchukova , Aldanysh Nurumov doi: http://dx.doi.org/10.21511/imfi.15(3).2018.23Investment Management and Financial Innovations Volume 15, 2018 Issue #3 pp. 283-293
Views: 997 Downloads: 427 TO CITE АНОТАЦІЯThe 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.
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