Аңдатпа
The aim of the study is to develop theoretical and methodological approaches, implementation mechanism and scientific and practical recommendations for improving the state tax audit and tax administration in the conditions of innovative development.The main results are obtained and accurately reasoned using the methods of theoretical research, comparative analysis, statistical and econometric methods, methods of induction and deduction, tabular and graphical methods.The authors identify the interaction model between tax and innovation systems at the international level.In addition, during the study the evaluation methodology of the governmental tax audit effectiveness were developed and tested, using the example of the Republic of Kazakhstan.The main directions of innovation development of the state tax audit and analysis of the scenario of the consequences of implementation are determined.The scientific novelty of this study is to develop assessment methodology of the state tax audit efficiency and identify approaches to improvement based on innovative tools.The study results are valuable from the point of view of subsequent developments in the space of state financial control.