Digital Kazakhstan: achievements of tax administration of the Republic of Kazakhstan in the year of the 30th anniversary of independence

The Journal of Economic Research & Business Administration, 2022

Полный текст Открытый доступ: Gold Метаданные (CSL-JSON)
DOI 10.26577/be.2022.v139.i1.11
Достоверность данных 70 средняя
Как считается эта оценка

Складывается из проверяемых признаков самой записи: есть ли у статьи DOI, сколько независимых источников подтвердили её данные, заполнены ли обязательные поля и насколько свежо последнее подтверждение. Снижают оценку расхождения между источниками и отсутствие идентификатора. Значение от 80 означает, что запись опубликована без дополнительной проверки; от 60 до 79 — что она опубликована с пониженной достоверностью и ручная проверка желательна. Запись, выверенную редактором вручную, пересчёт не опускает ниже 90. Это оценка наших данных о статье, а не оценка самой статьи.

Аннотация

The purpose of the research is to analyze the process of optimizing tax administration processes,determining its performance indicators and tools to influence them. Tax reforms are often the subject ofresearch in this direction. In the article, in the process of research, general scientific methods of cognitionwere used: dialectical, abstract-logical, analysis and synthesis, special research methods: analyticaland graphic approaches. The main results of the research include the following: 1) the scientific views,characteristics of simplified taxation based on the forecast were considered and systematized, and thecriteria for optimizing taxation processes were identified; 2) a model for making decisions on tax preferencesbased on information technologies is considered; 3) a comprehensive analysis of on-line receiptsof relevant information was carried out, which allows its automated analysis in various sections.The practical significance lies in the possibility of using the main conclusions in the activities of taxdepartments in the course of improving the methods and tools of tax administration, organizing interagencycooperation, and improving the quality of tax legislation. A set of traditional and innovative toolsof tax administration, which make it possible to improve its quality and efficiency, are of immediatepractical importance; models for building a tax information space by introducing a digital tax administrationsystem.Key words: tax administration, optimization of taxation processes, tax preferences, electronic digitalsignature.