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

Madina Serikova (), Lyazzat Sembiyeva (), Maryna Karpitskaya (), Lyazzat Beisenova (), Balsheker Alibekova () and Aigerim Zhussupova ()
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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

Entrepreneurship and Sustainability Issues, 2020, vol. 7, issue 4, 2764-2783

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.

Keywords: state tax audit; efficiency; integral coefficient; scenario analysis; innovative development (search for similar items in EconPapers)
JEL-codes: C43 H11 H21 K34 O38 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:7:y:2020:i:4:p:2764-2783

DOI: 10.9770/jesi.2020.7.4(13)

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