The institutional model of tax administration and aspects of its development


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The 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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    • Figure 1. Organizational structure of the tax administration of the Republic of Kazakhstan
    • Figure 2. Dynamics of the share of tax arrears in the amount of tax revenues of the Republic of Kazakhstan in the period 2008–2017
    • Figure 3. Partner organizational structure of tax administration in the Republic of Kazakhstan
    • Table 1. Forms of tax control exercising their functions
    • Table 2. Indicators of tax administration of the Republic of Kazakhstan for the period 2008–2017
    • Table A1. Correlation matrix of indicators of the regression model of the effectiveness of tax administration
    • Table A2. Brief statistics of the regression model of the efficiency of tax administration