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007			cr nn 008mamaa
008			230120s2023 si | o |||| 0|eng d
020			_a9789811987618
024	7		_a10.1007/978-981-19-8761-8 _2doi
040			_aES-VaUEC _bspa _cES-VaUEC _dES-VaUE
050		4	_aHF5667 _b2023 EB
100	1		_aSerikova, Madina _eautor _4aut _4http://id.loc.gov/vocabulary/relators/aut _9518455
245	1	0	_aTransformation of Tax Audit in Innovative Economic Development : _bAnalysis of Republic of Kazakhstan _cby Madina Serikova, Lyazzat Sembiyeva
250			_a1st ed 2023
264		1	_aSingapore _c2023 _bSpringer International Publishing
300			_a1 recurso en línea
336			_atexto _btxt _2rdacontent
337			_aelectrónico _bc _2rdamedia
338			_arecurso electrónico _bcr _2rdacarrier
490	0		_aSpringer
505	0		_aAnalysis, evaluation and verification of efficient implementation of the state budget revenue and tax administration system management -- Improvement of the efficient management of the tax administration system and state budget revenue implementation -- Evaluation and control over the implementation of the revenue of the republican and emergency state budgets.-Evaluation of tax administration efficiency -- Methodological manual related to state tax control. Independence, fair presentation, professional competence, honesty, professional conduct and implementation of technical standards, fairness, reliability, completeness and transparency, comparability, timeliness, publicity, profitability, efficiency, effectiveness -- Tax system and mechanisms, state tax policy, tax administration and performance of tax authorities, tax liabilities, tax disputes of pre-trial settlement, financial and tax reporting of economic entities. 1) the tax system performance audit; 2) tax policy performance audit; 3) audit performance of taxation mechanism of certain types of taxes; 4) tax administration performance audit. Authorized bodies for the implementation of the budget revenue, tax administration bodies, economic entities.
520			_aThis book examines the theoretical, methodological and practical aspects of the transformation of tax audit in the context of innovative development of the economy of the Republic of Kazakhstan. Throughout the chapters, the authors examine the basics of state tax audit, its institutional aspects, as well as global trends in the transformation of tax audit models in countries in transition to a modern innovative economy. Particular attention is paid to the systematic analysis of the effectiveness of tax audit and the identification of prospects for the development of state audit in the context of integration processes. A conceptual approach to the system of state tax audit based on innovative analysis tools is considered. The book is valuable read for researchers and practitioners in the field of public audit, students and teachers of economic universities.
988			_aSpringer_Business_2023
650		7	_2embne _9518457 _aAuditoría
700	1		_9518456 _aSembiyeva, Lyazzat _eautor
856	4	0	_uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-981-19-8761-8 _zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942			_2lcc _cLE _n0
998			_b02/2024 _db _el _zSI