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Tax administration: essence, problems and development prospects

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dc.contributor.author Nikiforova, E.V.
dc.contributor.author Nеssіpbay, Ο.M.
dc.contributor.author Sеrіkоvа, М.А.
dc.date.accessioned 2023-08-24T09:15:02Z
dc.date.available 2023-08-24T09:15:02Z
dc.date.issued 2023
dc.identifier.issn 2079-620Х
dc.identifier.uri http://rep.enu.kz/handle/enu/5511
dc.description.abstract The existence of any state and the implementation of its functions are directly related to the need to form revenue sources of the state budget. In all countries of the world, tax revenues are the basis for providing the state with financial resources. The use of effective tax administration is due to a number of reasons: the reluctance of some taxpayers to fully pay their tax obligations, the instability of tax legislation, and the presence of arrears in budget revenues. The problem of filling the budget is acute for the economy in conditions when extensive methods of increasing tax revenues have actually been exhausted. An increase in the tax burden can lead to a decrease in entrepreneurial activity, the inability of business entities to timely update and introduce new technologies that are more advanced and equipment into production. All of the above contributes to strengthening the activities of state regulatory bodies to combat tax debts, take measures against tax evaders. In this regard, not only new forms of tax administration are being introduced, but attempts are also being made to introduce a system for assessing the effectiveness of the tax services themselves. The creation of such a system will make it possible to disseminate the best practices of the most efficient tax authorities and, in general, will contribute to improving the quality of tax administration and increasing tax revenues to the budget. ru
dc.language.iso en ru
dc.publisher L.N.Gumilyov Eurasian National University ru
dc.subject tax administration ru
dc.subject taxes ru
dc.subject administrative expenses ru
dc.subject tax ru
dc.subject Tax Code ru
dc.subject tax authorities ru
dc.subject taxpayers ru
dc.subject tax relations ru
dc.subject administration ru
dc.title Tax administration: essence, problems and development prospects ru
dc.type Article ru


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