Transformation of Tax Audit in Innovative Economic Development: Analysis of Republic of Kazakhstan

This book explores the theoretical, methodological, and practical aspects of transforming tax audit in Kazakhstan's economy, focusing on state tax audit, institutional aspects, and global trends. It analyzes the effectiveness of tax audit and identifies prospects for development in the context of integration processes.

Format: Hardback
Length: 146 pages
Publication date: 21 January 2023
Publisher: Springer Verlag, Singapore

This comprehensive book delves into the intricate realms of tax audit transformation within the context of Kazakhstan's economic evolution. Spanning multiple chapters, the authors explore the foundational principles of state tax audit, its institutional frameworks, and the global trends shaping tax audit models in emerging innovative economies. A meticulous examination of tax audit effectiveness and prospects for its development in the context of integration processes is given paramount attention. A conceptual framework for state tax audit is proposed, rooted in innovative analytical tools, making it an invaluable resource for researchers, practitioners, students, and educators in the field of public audit.

The book's chapters delve into the theoretical foundations of state tax audit, shedding light on its historical development and evolving role in ensuring tax compliance. It examines the institutional aspects of tax audit, including the roles and responsibilities of tax authorities, audit institutions, and taxpayers. The authors also explore global trends in tax audit transformation, highlighting the adoption of modern audit approaches, data analytics, and risk-based auditing techniques in countries transitioning to innovative economies.

A significant focus of the book is the systematic analysis of tax audit effectiveness. The authors employ innovative research methods and tools to assess the impact of tax audit on tax compliance, revenue collection, and government policies. They identify key performance indicators and metrics to evaluate the efficiency and effectiveness of tax audit processes and propose strategies to enhance audit outcomes.

Furthermore, the book explores the prospects for the development of state tax audit in the context of integration processes. It examines the challenges and opportunities arising from international trade agreements, regional economic integration, and digitalization. The authors propose strategies to align tax audit practices with international standards, promote transparency, and foster cooperation between tax authorities and taxpayers.

A conceptual approach to state tax audit is considered, emphasizing the integration of innovative analysis tools and technologies. The book discusses the use of data analytics, artificial intelligence, and big data to enhance audit efficiency, identify tax risks, and provide timely and accurate audit reports. It also highlights the importance of continuous learning and professional development for tax auditors to stay abreast of evolving tax regulations and technological advancements.

The book is valuable not only for researchers and practitioners in the field of public audit but also for students and teachers of economic universities. It offers a comprehensive and up-to-date understanding of tax audit transformation, providing insights into the practical implications of tax audit practices in emerging economies. By examining the theoretical, methodological, and practical aspects of tax audit transformation, the book contributes to the body of knowledge in the field and assists policymakers, tax authorities, and taxpayers in navigating the complex landscape of tax administration.

Weight: 412g
Dimension: 235 x 155 (mm)
ISBN-13: 9789811987601
Edition number: 1st ed. 2023