Lyazzat Sembiyeva
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The institutional model of tax administration and aspects of its development
Madina Serikova , Lyazzat Sembiyeva , Amina Mussina , Nurilya Kuchukova , Aldanysh Nurumov doi: http://dx.doi.org/10.21511/imfi.15(3).2018.23Investment Management and Financial Innovations Volume 15, 2018 Issue #3 pp. 283-293
Views: 903 Downloads: 394 TO CITE АНОТАЦІЯThe tax administration effectiveness depends on the level of tax revenues and economic system functioning and the stable economic development of any government. The article considers institutional aspects of tax administration. The purpose of this study is to describe, evaluate and search for the development prospects of the organizational model of tax administration. The authors describe the contemporary condition of the Republic of Kazakhstan tax authorities’ organizational structure. Moreover, the international practices of the tax administration’s organizational system in modern realities is overviewed. The tax administration effectiveness is evaluated by the correlation-regression analysis of the tax authorities’ activity indicators. As a result, the relationship between the degree of effectiveness of tax administration and key performance indicators of tax authorities were identified and evaluated. Based on the conducted theoretical research, this paper reviewed tax administration’s partner system within the perspective innovative development framework. The research results are of interest to economists and public officials in the tax audit field.
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Evaluating the nexus of funding and scientific output in Kazakhstan
Anar Abdikadirova , Lyazzat Sembiyeva , Zharaskhan Temirkhanov , Anatoli I. Popov , Yana Suchikova doi: http://dx.doi.org/10.21511/kpm.08(1).2024.02Knowledge and Performance Management Volume 8, 2024 Issue #1 pp. 17-31
Views: 170 Downloads: 47 TO CITE АНОТАЦІЯThis study examines the dynamics and effectiveness of investments in Kazakhstan’s research and development (R&D). The primary aim is to assess the efficiency of scientific research activities in Kazakhstan by analyzing the relationship between R&D investments and scientific outputs across different periods. As a methodological approach, Data Envelopment Analysis (DEA) calculates efficiency indicators by transforming multiple inputs into outputs. Descriptive analysis comprehensively explains trends and patterns in R&D funding, scientific publications, and patent registrations. The results reveal a substantial increase in R&D expenditure. Despite this, the share of domestic R&D expenditures from the gross domestic product (GDP) declined from 0.25% to 0.12%. The analysis also uncovered a significant surge in scientific publications, with Scopus publications increasing from 1,799 to 28,280 and Web of Science publications rising from 1,468 to 20,532 across the study period. However, a contrasting trend was observed in patent registrations, which decreased from 6,968 to 2,612, indicating potential inefficiencies in translating research into innovations. The study concludes that while Kazakhstan has demonstrated notable progress in enhancing research output, the decline in patent registrations relative to the increase in R&D investments underscores the need for strategic initiatives. These should strengthen industry-academia collaboration, enhance innovation infrastructure, and balance incentives for publications and patents, ensuring that R&D investments translate into tangible innovations and contribute effectively to the nation’s socio-economic development.
Acknowledgment
This research article has been supported bу the Ministry of Education and Science of the Republic of Kazakhstan within the project «Development of а model for evaluating the effectiveness of research activities of universities in Kazakhstan based on non-parametric and semi-parametric data analysis» (IRN AP13268842). А.I.Р. thanks the lnstitute of Solid-State Physics, University of Latvia. ISSP UL as the Center of Excellence is supported through the Framework Program for European universities, Union Horizon 2020, H2020-WIDESPREAD-01-2016-2017 TeamingPhase2, under Grant Agreement No. 739508, CAMART2 project.
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