- Tytuł:
- 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 - Powiązania:
- https://bibliotekanauki.pl/articles/1844382.pdf
- Data publikacji:
- 2021
- Wydawca:
- Instytut Technologiczno-Przyrodniczy
- Tematy:
-
fuel energy
innovative development
institutional features
integration process
state tax audit
tax administration - Opis:
- 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.
- Źródło:
-
Journal of Water and Land Development; 2021, 48; 70-80
1429-7426
2083-4535 - Pojawia się w:
- Journal of Water and Land Development
- Dostawca treści:
- Biblioteka Nauki
Artykuł