STATE TAX AUDIT IN THE TAX POLICY OF THE REPUBLIC OF KAZAKHSTAN

2021

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DOI 10.32014/2021.2518-1467.208
Data confidence 70 medium
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Abstract

Abstract. The introduction of the Institute of state audit expands the possibilities and importance of state tax audit in the implementation of tax policy as an institution for increasing tax revenues. The most important mission of the state tax audit in the implementation of tax policy is to maximize the increase in state budget revenues for the growth and stability of the economy as a whole. The peculiarity of the tax system of the Republic of Kazakhstan is that it has been developing in a crisis from the very beginning. The basis for the creation and further development of the tax system of the Republic of Kazakhstan was based on the experience of developed countries. Thus, in various periods, the tax system either restrained the growth of the budget deficit, ensuring the functioning of the entire economic apparatus of the country, or activated business activity, increasing aggregate demand and stimulating economic growth. The article discusses scientific research that will identify the main directions for determining innovations in the field of state control and management. The public sector should be guided by the economic principles of efficiency: minimize costs and maximize budget revenues. The use of innovations in the public sector contributes to improving the efficiency of the functioning of the state like market entities. Also, during the assessment of the innovative development of the state tax audit, strategic documents of the Republic of Kazakhstan were considered.