Transformation of Tax Audit in Innovative Economic Development: Analysis of Republic of Kazakhstan

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Madina Serikova Lyazzat Sembiyeva

Transformation of Tax Audit in Innovative Economic Development

Analysis of Republic of Kazakhstan

Madina Serikova, Lyazzat Sembiyeva

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English

Springer Verlag, Singapore
21 January 2024

Public administration; Development economics; Management accounting & bookkeeping

This book examines the theoretical, methodological and practical aspects of the transformation of tax audit in the context of innovative development of the economy of the Republic of Kazakhstan.

Throughout the chapters, the authors examine the basics of state tax audit, its institutional aspects, as well as global trends in the transformation of tax audit models in countries in transition to a modern innovative economy. Particular attention is paid to the systematic analysis of the effectiveness of tax audit and the identification of prospects for the development of state audit in the context of integration processes. A conceptual approach to the system of state tax audit based on innovative analysis tools is considered.

The book is valuable read for researchers and practitioners in the field of public audit, students and teachers of economic universities.

By: Madina Serikova, Lyazzat Sembiyeva
Imprint: Springer Verlag, Singapore
Country of Publication: Singapore
Edition: 2023 ed.
Dimensions: Height: 235mm, Width: 155mm,
Weight: 254g
ISBN: 9789811987632
ISBN 10: 9811987637
Pages: 146
Publication Date: 21 January 2024
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

Serikova Madina Amangaliyevna is an associate professor of the Department of ""State Audit"" of the Faculty of Economics of the L.N. Gumilyov ENU (Kazakhstan). From 2010 to 2012, she held the position of a lecturer at the Department of Finance and Accounting at the H. Dosmukhamedov Atyrau State University. In the period 2014 to 2016, she held the position of lecturer of the Department ""Accounting, Audit and Analysis"" of the L.N. Gumilyov ENU. Sembiyeva Lyazzat Myktybekovna successfully defended her thesis for the degree of candidate of economic sciences on ""Social aspects of inflation"" on specialty 08.00.01 - History, Theory of Economics and Economic Studies. In 2002 she was awarded the title of associate professor of economics. Labor activity of Sembiyeva Lyazzat started in 1991, when she was invited to the department of ""Finance and Law"" of Karaganda Institute of Consumer Co-operation, where she worked till 1996. Since August 1996, she has been working at the L.N. Gumilyov Eurasian National University at different periods of time as a senior lecturer, associate professor, head of department, professor. In 1999 she established the department of ""Finance"". In June 2008 she defended her thesis for the degree of Doctor of Economic Sciences on ""Monetary Policy in Sustainable Development of the Economy of Kazakhstan"" in the specialty 08.00.10 - Finance, Money Circulation and Credit. In January 2018 she was awarded the academic title of professor. In 2018 she moved to the newly created department of ""State Audit"", where she contributed to the opening of a new specialty at three levels. The main focus of scientific and pedagogical activity of Sembiyeva L.M. is related to the development of the financial and credit system, financial and monetary policy, formation and development of state audit.