scholarly journals Improving the activities of the audit commission in the state audit system in the Republic of Kazakhstan

2021 ◽  
pp. 141-148
Author(s):  
M. A. Zholayeva ◽  
G. D. Amanova ◽  
B. Zh. Akimova ◽  
LI Tchon Ku
Keyword(s):  
The State ◽  
Control Measures ◽  
Financial Control ◽  
Audit System ◽  
Maximum Benefit ◽  
Audit Commission ◽  
State Audit ◽  
The Republic ◽  
Effective Use

This article analyzes the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of funds allocated from the republican budget. The organization of the effective activity of the Audit Commission, first of all, depends on the correct formation of long-term goals, as well as strategic priorities. The introduction of long-term planning is associated with the desire of the Audit Commission to fulfill its mission with the maximum benefit for the state and publicity. Long-term planning is aimed at ensuring the further development of governmental audit and financial control in accordance with the Law of the Republic of Kazakhstan “On State Audit and Financial Control”, as well as new concepts of budgetary policy. State audit in the Republic of Kazakhstan. With the gradual integration into the world community, there is a growing need to increase the competitiveness of government agencies. To protect regional interests, it is necessary to effectively manage local budgets, strengthen financial and executive discipline. Increasing the accountability of the state apparatus to the public for decisions made in the budgetary sphere will lead to the transformation of state financial control into an institution of state audit, which will make it possible to assess the existing economic mechanisms and promptly develop recommendations for the effective use of state financial control.

scholarly journals ACTIVITIES OF REGIONAL AUDIT COMMISSIONS IN THE SYSTEM OF STATE AUDIT OF THE REPUBLIC OF KAZAKHSTAN

2021 ◽  
Vol 6 (1(82)) ◽  
pp. 65-68
Author(s):  
M. Tuzubekova ◽  
E. Parzu
Keyword(s):  
Control Measures ◽  
Financial Control ◽  
Effective Management ◽  
State Control ◽  
Rational Use ◽  
Audit Commission ◽  
State Audit ◽  
Parallel Control ◽  
The Republic ◽  
And Control

In this article, the authors analyzed the work of state bodies for audit and financial control, for the correct and rational use of budgetary funds, as well as the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of budgetary funds and control measures

scholarly journals Tax administration in the state audit system

2021 ◽  
pp. 147
Author(s):  
Lyazzat Sembiyeva ◽  
Aruzhan Burtebayeva
Keyword(s):  
Financial Stability ◽  
Graphical Analysis ◽  
The State ◽  
Tax Administration ◽  
State Budget ◽  
Audit System ◽  
Theoretical Approaches ◽  
State Audit ◽  
The Republic ◽  
Tax Payments

Introduction. In modern conditions of a difficult economic situation, tax institutions are the most important lever of the public administration system, responsible for the implementation of the revenue side of the state budget, which is behind the welfare of millions of Kazakhstanis. In this regard, the role of the audit of the efficiency of tax administration is increasing, as regulated by the Law of the Republic of Kazakhstan «On STATE audit and financial control». However, this direction is quite new and requires further improvement.Purpose of the research. The purpose of the article is to generalize and systematize theoretical approaches to the essence of tax administration, analyze domestic and foreign practice of its organization in the system of state audit and develop recommendations for improving efficiency.Research methods. The study was based on systems analysis, solving specific problems was achieved using comparative, statistical and graphical analysis, using ranking, grouping methods and modeling fundamentals.Results. The efficiency of the work of tax authorities, the completeness of collection of tax payments and, ultimately, the financial stability of the state depend on the efficiency of the organization of tax administration. In this regard, the mechanism of tax administration should be built rationally and consistently. Conducting a state audit of tax administration is a mandatory element of ensuring the completeness and transparency of budget revenues and the efficiency of using funds for administration.Perspectives. Based on the study of foreign experience in administration within the framework of governmental audit and the current state of digitalization of the economy, there is a need to refine indicators for assessing the effectiveness of the tax authorities, as well as to develop and implement the necessary electronic services.

scholarly journals Financial control as a tool in overcoming corruption

2021 ◽  
Vol 1 (1) ◽  
pp. 326-332
Author(s):  
Oleksandr Neklesa ◽  
Elvira Sydorova ◽  
Yana Paleshko
Keyword(s):  
Financial Resources ◽  
Financial Control ◽  
Public Confidence ◽  
Government Programs ◽  
Audit System ◽  
The Law ◽  
Business Entities ◽  
Tax Reporting ◽  
Effective Use ◽  
Financial Transactions

Corruption offenses nowadays remain a serious threat to the national security of a state. Persons empowered to perform state functions are the basic sources of corruption risks. The main document that outlines the basic principles of preventing and combating corruption in our country is the Law of Ukraine "On Principles of Preventing and Combating Corruption" and "On Amendments to Certain Legislative Acts of Ukraine on Liability for Corruption Offenses." Corruption in public finances is a threat that gives a momentum for the development of forgery of accounting and tax reporting documents, misappropriation of assets allocated for financial resources funds, concealment of financial transactions and falsification of business entities’ documents. State financial control should ensure the effective use of budgetary resources, extra-budgetary financial resources and state property. In order to combat corruption, it is necessary to introduce transparency at the stages of budget allocation and openness in the control system in this area. It is this transparency that will help not only to overcome corruption, but also to strengthen public confidence in the state and the fulfillment of its functional responsibilities. And also to ensure compliance with the supremacy of law in this area, i.e. to ensure the equality of all before the law and responsibility for violations. Financial control can be enhanced through effective audit. The essence of the audit is a real assessment of the feasibility of government programs on the criteria of economy, productivity and efficiency. It is an audit that is a separate and real source of data, as it does not belong to any political forces or institutions. Based on the above mentioned, it is advisable to adapt the existing audit system in Ukraine in accordance with the best foreign experience.

scholarly journals GROWTH FACTORS OF QUALITY AND PERFORMANCE OF THE STATE AUDIT

THE BULLETIN ◽  
2020 ◽  
Vol 6 (388) ◽  
pp. 120-129
Author(s):  
Zhagyparova A.O. ◽  
◽  
Tulegenova Zh. ◽  
Bekbusinova G.K. ◽  
Solovyova I.A. ◽  
...  
Keyword(s):  
Internal State ◽  
The State ◽  
Financial Control ◽  
Internal Auditors ◽  
Analysis Process ◽  
Public Resources ◽  
State Audit ◽  
The Law ◽  
And Performance ◽  
State Body

The article analyzes the fundamentals of standardization in the field of state audit and its role in the activity of the supreme financial control bodies. The importance of standardization was confirmed in the preparation of proposals and recommendations, based on the results of control and expert-analytical activities by the supreme financial control bodies, with the aim of improving the management of public resources. Expert-analytical activities significantly increase the efficiency of internal state auditors. It is one of the most important tools in the implementation of the functions and powers assigned to internal auditors under the Law. Today, there are many types and methods of audit and analytical procedures. In addition to them, computerized techniques were added, that help auditors to automate the analysis process and make it less costly and time-consuming. Expert-analytical activities for bodies of internal state audit are not regulated by law. This means that the bodies of internal state audit do not conduct an expert-analytical event separately from the audit, as an independent event, in contrast to the bodies of external state audit. Expert-analytical activity for internal state audit bodies is one of the analysis tools for conducting audits, fixed in accordance with the functions of the state body under the Law.

Development of the State Financial Control and Audit System in the EAEU Member Countries

Auditor ◽  
2020 ◽  
Vol 5 (12) ◽  
pp. 10-15 ◽  
Author(s):  
I. Dmitrieva ◽  
Yu. Kharakoz ◽  
Talgat Zhakan
Keyword(s):  
The State ◽  
Financial Control ◽  
Audit System

The article discusses the functions, tasks, competencies and main directions of development of the supreme bodies of financial control and audit in the EAEU member countries.

scholarly journals The State-based Financial Control in Ukraine: Status and Directions for Improvement

2021 ◽  
Vol 10 (525) ◽  
pp. 336-340
Author(s):  
I. V. Yahodenko ◽  
◽  
O. D. Hordei ◽  
Keyword(s):  
The State ◽  
Current Status ◽  
Financial Control ◽  
Theoretical Understanding ◽  
Regulatory Authorities ◽  
Control Functions ◽  
Role Of The State ◽  
Definition Of ◽  
Effective Use

The article is aimed at disclosing the economic essence of the concept of «the State-based financial control», defining and analyzing the current status of the State-based financial control in Ukraine. The article analyzes the opinions of scholars on the definition of the conceptual apparatus of the research topic and derives a theoretical understanding of the State-based financial control. The issue of building an effective unified system of the State-based financial control is researched. The analysis of legislation norms on the implementation of the State-based financial control is carried out. The opinions of leading scholars who study the problems of control over the effective use of both the State and the local budgets together with reforms in this area are taken into account. The current status of the State-based financial control in the country is analyzed, a number of problems within the system are outlined. The characteristic shortcomings of functioning of the elements of the State-based control system are outlined (absence of a unified concept for the development of the State-based financial control, deepening of the powers of regulatory authorities, presence of a large number of normative legal acts, their outdatedness and inconsistency), the inadmissibility of duplication of control functions is emphasized. The role of the State-based audit in the formation of the successful State-based financial control in the country is determined. The risks that influence the formation of the State-based financial control are analyzed. It is concluded that the system of the State-based financial control in Ukraine does not have sufficient legal, informational, organizational, communicative, institutional and methodological provision that would meet the modern challenges of the country’s economy. Solving the problems of organization and functioning of the State-based financial control is possible by systematically improving the activities of financial control bodies, increasing the level of audit and continuous improvement of the management system within the organizations of regulatory authorities.

scholarly journals TINJAUAN PENERAPAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM MENINGKATKAN KESADARAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA – SUNTER.

account ◽  
2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Ratiyah Ratiyah ◽  
Lukman Sri Muchtar
Keyword(s):  
Government Policy ◽  
Tax Reform ◽  
The State ◽  
Tax Revenues ◽  
Tax Amnesty ◽  
The Republic ◽  
The Government ◽  
Short Time

ABSTRACT   In order to maximize taxes, the Government carried out reforms by implementing policies thatwere driven by the smaller possibility of hiding assets outside the territory of the Republic ofIndonesia.  One part of the current tax reform is the government policy regarding the Tax Amnestyprogram.  This study aims to find out how to increase awareness and compliance of Taxpayers and tofind out the achievement of Tax Amnesty results.  The results of this study are that the awareness andcompliance of individual taxpayers in the tax amnesty program is quite high because the governmentseeks to improve several sectors, namely by conducting socialization from the government itself andfrom the tax service office.  The results of achieving Tax Amnesty are quite significant even thoughthere are several obstacles.  It means that the Tax Amnesty program is planned in the long term andwas managed well and the State will get an increase in tax revenues in a short time. Keywords: Tax Amnesty, Taxpayer  ABSTRAK   Dalam rangka memaksimalkan pajak, Pemerintah melakukan reformasi dengan menerapkankebijakan untuk terobosan yang didorong oleh semakin kecilnya kemungkinan untukmenyembunyikan harta kekayaan di luar wilayah Negara kesatuan Republik Indonesia. Salah satubagian dari reformasi perpajakan saat ini dengan adanya kebijakan pemerintah mengenai programTax Amnesty. Penelitian ini bertujuan mengetahui bagaimana meningkatkan kesadaran dankepatuhan Wajib Pajak dan untuk mengetahui pencapaian hasil Tax Amnesty. Hasil dari penelitianini yaitu Kesadaran dan kepatuhan wajib pajak orang pribadi dalam program tax amnesty cukuptinggi ini dikarenakan pemerintah berupaya untuk meningkatkan beberapa sektor yaitu denganmelakukan sosialisasi baik dari pemerintah itu sendiri maupun dari kantor pelayanan pajak dan hasilpencapaian penerapan Tax Amnesty cukup signifikan meski masih ada beberapa kendala. Yangartinya jika program Tax Amnesty direncanakan dalam jangka panjang dan dikelola dengan baik,Negara akan memperoleh peningkatan penerimaan pajak dalam waktu singkat. Kata kunci: Tax Amnesty, Wajib Pajak

scholarly journals КОНСОЛІДОВАНІ БЮДЖЕТ ПІВНІЧНОГО РЕГІОНУ В УМОВАХ ЕКОНОМІЧНОЇ КРИЗИ

2019 ◽  
pp. 44-53
Author(s):  
Ю. А. Гаджиев
Keyword(s):  
Economic Growth ◽  
Main Tool ◽  
Practical Significance ◽  
Economic Relations ◽  
Historical Method ◽  
Analysis And Synthesis ◽  
The Republic ◽  
Effective Use ◽  
Sustainable Economic Growth

One of important tasks of overcoming the crisis and sustainable economic growth of the country and its regions is formation and effective use of financial resources in the budgetary sphere. The purpose of the research is to analyze the formation of income and the direction of expenditures in the context of the economic crisis and offer practical recommendations to ensure the balance and stability of the consolidated budget of the Republic of Komi (RK). The object of the research is the monetary and economic relations of the formation and use of funds of the consolidated budget in order to fulfill its obligations and ensure the economic growth of the region. Methods used of the research are analysis and synthesis, induction and deduction, logical and historical method, scientific abstraction and statistical comparison. The hypothesis of the research is the possibility of ensuring the balance and stability of the consolidated budget of the RK in the long term. The statement of basic materials. The analysis of the dynamics and structure of real revenues and expenses of the consolidated budget of the Republic of Komi in 2013-2017. The reasons for the fall and the growth of real incomes and expenses, changes of their structure and especially sharp increase of the debt load of the budget are revealed. Level of imbalance of the budget is shown and recommendations on ensuring balance of the consolidated budget of the region are defined. Originality and practical significance of the research is the fact that the balance and stability of the consolidated budget of the region is considered as the main tool for ensuring sustainable economic growth and improving the welfare of the population of the region. Conclusions of the research are the possibility of restoring the balance and stability of the consolidated budget of the Republic of Komi in the crisiscondotions by increasing the volume of tax revenues, especially property tax, reducing the debt service outlays – reducing the amount of accumulated public and municipal debt.

scholarly journals ORGANIZATION OF STATE CONTROL FUNCTIONS FOR INTERNATIONAL FINANCES: INTERNATIONAL EXPERIENCE

2019 ◽  
pp. 128-141
Author(s):  
I. V. Karikh ◽  
V. V. Myrgorod-Karpova
Keyword(s):  
International Finance ◽  
The State ◽  
Financial Assistance ◽  
Control Measures ◽  
Effective Control ◽  
Financial Control ◽  
Public Authorities ◽  
Foreign Experience ◽  
Form Of Government ◽  
The World

Most countries in the world are building a state system of financial control and control over international finances, taking into account the fundamental principles laid down in international legal sources and on the basis of world experience. The realization of the task of ensuring sustainable economic, social and political development of Ukraine requires further investigation of the problems of establishing effective control over international finances and initiating the reform process in this field, which can become a key element in the complex systemic transformations in the financial sphere and the construction of a new financial system of the state. We believe that Ukraine should look for the most important challenges of today, drawing on international experience in this field, with a view to its further use. The importance and importance of using foreign experience is also closely linked to the process of state integration into the world community and the implementation of international practice of financial control. Therefore, it is crucial for Ukraine to study foreign experience of financial control and to borrow appropriate experience in this field in order to improve the efficiency and effectiveness of the domestic financial control system. It should be noted that the global practice in the field of financial control is extremely voluminous and multifaceted, it has different approaches to the organization and implementation of control measures, most of which have been validated over time. N. Lazareva and GV Dmitrenko point out that the choice of a particular model is based on the relevant factors: the state of democratic development of society and the level of construction of civil society, the specifics of the distribution of powers between branches of government, the normalized form of government, historically accepted in the state form of government, historically the way of development of statehood and development of institute of financial control [2, p. 68; 3, p. 22]. Most countries in the world have gone a long way in finding ways to develop and build financial control. The highest financial control authorities in most countries of the world have endured a long period of searching for their effective functioning and implementation of really effective control measures. For example, the National Audit Office of Great Britain was formed in 1120, the Regular Audit Organization of Belgium - 1386, the General Chamber of Prussia - 1714, the Main Accountancy Chamber of the Principality of Warsaw - 1808, etc. [4, p. 127]. Such bodies were far from the current vision of public authorities in the area of financial control. However, they have become the prototype of the current institutions, with a defined range of tasks, functions, powers and goals for their implementation. Given the challenges and needs of today, the powers of such institutions and bodies have been expanded to control the cash provided or received in the form of international financial assistance. Unfortunately, historically Ukraine has been deprived of the possibility of gradually building state institutions in this area. Gaining independence in 1991 put the country in a position to address key challenges to economic development and the effective functioning of public authorities and government. Considering this fact, we consider that foreign experience in any sphere for Ukraine is the most valuable source of solving urgent problems, including the borrowing of the world practice of organization of financial control, control in the sphere of international finances and proper regulatory fixing of such mechanism. Keywords: international finance, international financial assistance, control over international finance in Ukraine.

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