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- W4366997501 abstract "Introduction. The rapid dynamics of global processes leads to the economic activity of the countries of the world and the increasing degree of openness of their economies. Global processes taking place in one region of the world have a direct reflection and influence on the processes taking place in other parts of the world. The Republic of Kazakhstan is not without exception, whose economy is characterized by openness, and at the same time can be vulnerable to changes in the ratio and forces of influence on the national economy from external and internal factors, contributing to economic growth or its decline.Target. The purpose of the article is to form conclusions based on the analysis of the effectiveness of tax audits over the past 5 years.Research methods. The study was based on a systematic analysis, solving specific problems was achieved through comparative, statistical and graphical analysis.Results. The results of the analysis of the effectiveness of tax audits over the past 5 years show a decrease in the quality of audits due to the imperfection of the regulatory framework, the level of training of qualified personnel of tax authorities.Perspectives. The issue of deviations in “mirror” statistics with the PRC, where there remains a significant discrepancy, also remains relevant now. January 11, 2022 the President of Kazakhstan at a meeting of the Majilis of Parliament criticized the work of customs authorities in this direction. The head of state drew attention to the discrepancies in the “mirror” statistics with the customs authorities of China and the work of authorized operators, which have the status of “untouchable”." @default.
- W4366997501 created "2023-04-27" @default.
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- W4366997501 date "2023-04-25" @default.
- W4366997501 modified "2023-09-29" @default.
- W4366997501 title "Key areas of improvement of tax administration in the Republic of Kazakhstan" @default.
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- W4366997501 doi "https://doi.org/10.35774/visnyk2023.01.109" @default.
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