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Theoretical and Methodological Framework of Tax Audit Transformation in Context of Innovative Economic Development

In: Transformation of Tax Audit in Innovative Economic Development

Author

Listed:
  • Madina Serikova

    (L. N. Gumilyov Eurasian National University)

  • Lyazzat Sembiyeva

    (L. N. Gumilyov Eurasian National University)

Abstract

In modern economic conditions, the role of the state in the system of economic relations regulation becomes important. Besides, government regulation requires funding through an effective tax system. In turn, the implementation of strategic tasks in the field of tax relations can be ensured provided only there is a competent and effective tax control.

Suggested Citation

  • Madina Serikova & Lyazzat Sembiyeva, 2023. "Theoretical and Methodological Framework of Tax Audit Transformation in Context of Innovative Economic Development," Springer Books, in: Transformation of Tax Audit in Innovative Economic Development, chapter 0, pages 1-47, Springer.
    • Handle: RePEc:spr:sprchp:978-981-19-8761-8_1
    DOI: 10.1007/978-981-19-8761-8_1
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