Review of Foreign Experience in the Performance Audit of Tax and Customs Administration
https://doi.org/10.47703/ejebs.v3i65.136
Abstract
President of Kazakhstan Kassym-Jomart Tokayev’s State of the Nation Address, September 1, 2020 “Kazakhstan in a new reality: time for action” he stressed the need and importance of а fair redistribution of national income, thereby developing а tax policy that is understandable to all citizens of the country. Digitization of the tax and customs sectors will significantly help fight against the "shadow economy" in all its manifestations. The new budget planning system should ensure national priorities and become a subordinate part of the national planning system. Conducting an audit of the effectiveness of tax and customs administration is one of the main areas of external state audit, thereby determining the relevance of the research topic. Given that the purpose of the public audit is to improve the efficiency of management and use of budgetary funds, assets of the state, and entities of the quasi-public sector, it became necessary to create a methodological framework for public audit that complies with the guidelines of the Lima Declaration and international audit standards. Additionally, as well as improve the legislative and methodological framework of the current system of public audits. The article deals with the issue of performance audit of tax and customs administration, as well as foreign experience in performance audit of tax and customs administration. To achieve these goals, the topic of the concept of tax and customs administration is disclosed. Another resolved issue is foreign experience in tax and customs administration performance audits.
About the Authors
Olzhas Nessipbay
L. N. Gumilyov Eurasian national university, Astana
Kazakhstan
Kazakhstan
doctoral student, Email: djolzhik@mail.ru
Мadina Sеrikоvа
Nadezhda Bashkirova
M.V. Lomonosov Moscow State University, Moscow
Russian Federation
Russian Federation
Candidate of Economic Sciences, Email: nadezhda.bashkirova@gmail.com
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Review
For citations:
Nessipbay O., Sеrikоvа М., Bashkirova N. Review of Foreign Experience in the Performance Audit of Tax and Customs Administration. Eurasian Journal of Economic and Business Studies. 2022;65(3):88-103. https://doi.org/10.47703/ejebs.v3i65.136
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