The institutional model of tax administration and aspects of its development

Serikova, Madina; Sembiyeva, Lyazzat; Mussina, Amina; Kuchukova, Nurilya; Nurumov, Aldanysh

doi:10.21511/imfi.15(3).2018.23

Cited by 6 publications

(4 citation statements)

References 4 publications

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“…To recover the economy, the Ukrainian government should pursue a balanced fiscal policy, assess fiscal risks associated with changes in the macroeconomic environment, and improve the efficiency of budget expenditures (Chugunov et al, 2023). Serikova et al (2018) are also convinced that the efficiency of tax administration determines the level of tax revenues, the functioning of the economic system, and the stable economic development of any state.…”

Section: Literature Reviewmentioning

confidence: 99%

Tax policy and activation of internal factors of economic growth: EU experience for Ukraine

Dobrovolska,

Sonntag,

Kachula

et al. 2024

Public and Municipal Finance

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The state policy of Ukraine aims to promote sustainable economic growth and improve its quality through economic activity, particularly through the optimization of the tax system, which is particularly relevant both during the period of martial law in Ukraine and the post-war recovery. The purpose of the study is to assess the formation and implementation of the state tax policy to activate the internal factors of economic growth in Ukraine under martial law. The study of tax policy in Ukraine and EU countries has shown that the EU countries are characterized by a consistent and transparent tax policy that stimulates investment, innovation, and entrepreneurship to activate internal factors of economic growth. The paper uses fiscal analysis based on the Cobb-Douglas production-institutional function; its main concept is the mutual location of the Laffer points of the first and second types and the actual level of the tax burden. The results show a noticeable adjustment of the real fiscal climate in Ukraine in line with changes in threshold fiscal standards. Considering martial law in Ukraine and the need for the state’s ability to post-war recovery, the study suggests changing the rates of specific taxes, after which it is necessary to make a transition from private fiscal instruments with inherent rate values to the aggregate fiscal burden.

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Section: Literature Reviewmentioning

confidence: 99%

Tax policy and activation of internal factors of economic growth: EU experience for Ukraine

Dobrovolska,

Sonntag,

Kachula

et al. 2024

Public and Municipal Finance

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“…Results of scientific research [37][38][39][40][41][42][43][44][45] and summarize statements about the possibility of minimizing and avoiding significant tax losses in the fiscal relations system through the prism of coherence and stability of regulatory policy instruments and mechanisms, implemented on the basis of legal and economic mechanisms of domestic and foreign economic activity in order to achieve expected results.…”

Section: Literature Reviewmentioning

confidence: 99%

Regulatory Policy of Tax Revenues Efficiency Assurance as the Dominant of State Economic Security

Abramova¹,

Чуб²,

Kotelevets³

et al. 2022

IJSDP

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The scientific research is devoted to the development of methodological proposals for assessing the effectiveness of tax revenues of the countries of Eastern Europe through the system of economic indicators, the presentation of measures of the regulatory impact of increasing tax revenues in the future and strengthening the economic security of the countries. The methodological basis of the study is a comprehensive approach, thanks to which the tasks and tools of the regulatory policy are established through the prism of the components of tax security of Eastern European countries. The methodological toolkit for assessing the effectiveness of tax revenues in the system of regulatory policy in the direction of guaranteeing the economic security of the state provided for the following stages: collection of economic data, selection of analysis indicators, assessment methods and determination of the system of stimulating and destructive factors influencing the volume of tax payments. Having carried out the analysis, the author's vision of priority tasks and tools of regulatory influence on tax revenues with the aim of increasing the level of economic security of Eastern European countries is presented.

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“…3) there should be a separate department that would deal with the largest taxpayers; 4) The legal framework that governs all taxes; 5) An extensive network of offices to cover mass and economic aspects with specialists in the regions (Serikova et al, 2018).…”

Section: Literature Reviewmentioning

confidence: 99%

Review of Foreign Experience in the Performance Audit of Tax and Customs Administration

Nessipbay

Serikova

Bashkirova³

2022

EJEBS

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President of Kazakhstan Kassym-Jomart Tokayev’s State of the Nation Address, September 1, 2020 “Kazakhstan in a new reality: time for action” he stressed the need and importance of а fair redistribution of national income, thereby developing а tax policy that is understandable to all citizens of the country . At the same time, tax administration is complex and clearly coercive in nature. The message also emphasizes the need to diversify tax rates as an additional lever for diversifying the economy and supplementing the budget. International taxation standards require special attention in order to maximize the flow of foreign investments to Kazakhstan and profitable reinvestment. In addition, according to experts, GDP almost a third of them are in shadow countries - great potential for increasing budget revenues. Digitization of the tax and customs sectors will significantly help in the fight against the "shadow economy" in all its manifestations. The new budget planning system should ensure national priorities and become a subordinate part of the national planning system.Conducting an audit of the effectiveness of tax and customs administration is one of the main areas of external state audit, thereby determining the relevance of the research topic. Given that the purpose of public audit is to improve the efficiency of management and use of budgetary funds, assets of the state and entities of the quasi-public sector, it became necessary to create a methodological framework for public audit that complies with the guidelines of the Lima Declaration and international audit standards. Additionally, as well as improve the legislative and methodological framework of the current system of public audit. The article deals with the issue of performance audit of tax and customs administration, as well as foreign experience in performance audit of tax and customs administration. To achieve these goals, the topic of the concept of tax and customs administration is disclosed. Another resolved issue is foreign experience in performance audit of tax and customs administration.

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The institutional model of tax administration and aspects of its development

Cited by 6 publications

References 4 publications

Tax policy and activation of internal factors of economic growth: EU experience for Ukraine

Tax policy and activation of internal factors of economic growth: EU experience for Ukraine

Regulatory Policy of Tax Revenues Efficiency Assurance as the Dominant of State Economic Security

Review of Foreign Experience in the Performance Audit of Tax and Customs Administration

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