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Desk Audit in the State Audit System

Author

Listed:
  • Dina Nurpeissova
  • Lyazzat Beisenova
  • Aliya Shakharova
  • Kuralay Balginova
  • Bayan Abzhalova

Abstract

The introduction of effective desk audit in the system of state audit allows establishing a productive use of public funds, and avoiding misuse of the budget. Conditioned upon the spread of Covid and the tightening of quarantine measures, the situation with on-site tax inspections has become more complicated. In modern conditions, the importance of analysing the directions of this type of audit, its evaluation, and identifying the prospects for its development is increasing. The purpose of the article is to assess the current state and directions of development of desk audit in the state audit of the Republic of Kazakhstan, to identify possible problems during this type of tax audit and to find ways to solve them. The scientific article uses the following methods of research: the method of analysis of scientific sources, the method of information retrieval, the method of analytical review, the method of analysing regulatory documents on the subject of conducting a desk audit, the method of functional analysis, the method of analysing the root cause. The international practice of application of desk tax audit is studied. The assessment of the current state of desk audit in the system of state audit of the Republic of Kazakhstan was carried out. The directions of development of desk audit in the system of state audit are determined. The main results of this research can be considered not only the identification of problems during the desk audit, but also the determination of ways to solve them. The directions for improving the organisation of the process of desk audit are determined. The results of this scientific study, including the conclusions formed on their basis, contribute to the study of the problems of desk audit in the Republic of Kazakhstan.

Suggested Citation

  • Dina Nurpeissova & Lyazzat Beisenova & Aliya Shakharova & Kuralay Balginova & Bayan Abzhalova, 2024. "Desk Audit in the State Audit System," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 183-194.
    • Handle: RePEc:bas:econst:y:2024:i:1:p:183-194
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    References listed on IDEAS

    as
    1. David Willison, 1987. "Agency audits and congressional oversight: The impact of state tax burdens on GAO audit requests," Public Choice, Springer, vol. 54(3), pages 277-281, August.
    2. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742.
    3. Edward L. Maydew & Douglas A. Shackelford, 2005. "The Changing Role of Auditors in Corporate Tax Planning," NBER Working Papers 11504, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H76 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other Expenditure Categories
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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