Tax audit in innovative development of the energy sector of the economy: Gobal trends

Sembiyeva L. Serikova M. Satymbekova K. Tulegenova Z. Nurmaganbetova B. Zhagyparova A.
2021 Institute of Technology and Life Sciences

Journal of Water and Land Development
2021 #48 Issue 1-3 70 - 80 pp.

As part of the study, world fuel and energy were analysed. A model for the development of state tax audit in the framework of innovative economic development is proposed. As a methodological base, general scientific research methods were used, first of all, systems and integrated analysis methods to substantiate the essence of the state tax audit, to develop approaches to the analysis of its results, and also to determine development trends. The importance of modernizing the system based on the identified relationship between the level of innovative development and the volume of tax revenues is substantiated. The developed model is based on the assumption that the tax gap will be minimized by encouraging taxpayers to voluntarily fulfil their tax obligations. The necessity of creating a supranational body of state audit within the framework of integration processes is substantiated. The prospects for the development of Supreme Audit Institutions (SAIs) in the context of globalization have been outlined, including the creation of territorial standards for a state audit of the Eurasian Economic Union (EAEU) countries.

Fuel energy , Innovative development , Institutional features , Integration process , State tax audit , Tax administration

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South Ural State University, prosp. Lenina, 76, Chelyabinsk, 454080, Russian Federation
L.N. Gumilyov Eurasian National University, Nur-Sultan (Astana), Kazakhstan
M. Auezov South Kazakhstan State University, Shymkent, Kazakhstan
Turan-Astana University, Nur-Sultan (Astana), Kazakhstan
Korkyt Ata Kyzylorda State University, Kyzylorda, Kazakhstan

South Ural State University
L.N. Gumilyov Eurasian National University
M. Auezov South Kazakhstan State University
Turan-Astana University
Korkyt Ata Kyzylorda State University

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