Tax Audit and Doing Business in Kazakhstan: Cognitive Map and Scenario-Based Analysis

Serik Dosmurzaevich Baimedetov; Sara Abdrashidovna Issakova; Almarа Yerkinovna Nauryzbekova; Altynay Ryskulbekovna Tanatova; Saule Baiyanovna Naurizkulova; Meiramkul Zhasaganbergenovna Esenova; Kuanysh Daripbaevich Turganbayev

doi:10.7232/iems.2020.19.1.289

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저자정보: Serik Dosmurzaevich Baimedetov (Taraz State University) Sara Abdrashidovna Issakova (Taraz State University) Almarа Yerkinovna Nauryzbekova (Taraz State University) Altynay Ryskulbekovna Tanatova (Taraz State University) Saule Baiyanovna Naurizkulova (Taraz State University) Meiramkul Zhasaganbergenovna Esenova (Taraz State University) Kuanysh Daripbaevich Turganbayev (Taraz State University)

저널정보: 대한산업공학회 Industrial Engineering & Management Systems Industrial Engineering & Management Systems Vol.19 No.1

발행연도: 2020.3

수록면: 289 - 300 (12page)

DOI: 10.7232/iems.2020.19.1.289

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The article purpose is to develop the approach to determine the optimal interaction scenario between conditions for doing business and specifics of maintaining the tax audit in the Republic of Kazakhstan. The leading research methods have become the method of expert assessments, the cognitive method, and the method of impulsive modeling. With the help of 50 experts, factors of ease of doing business and conditions in Kazakhstan were identified, and a cognitive model of their interaction with the terms of the tax audit was developed. Based on the technology of impulsive modeling, a useful scenario for harmonizing compliance with tax audit rules and business profitability is determined. It was concluded that the most effective scenario for ensuring a high-quality tax audit and ease of doing business in Kazakhstan in current conditions is a reduction in the tax burden (income tax rates up to 15%) with a constant level of tax audits and fines for violations. The application of the proposed scenario will increase the ease of doing business in Kazakhstan, which will help reduce the number of tax offenses, as well as create favorable conditions for attracting FDI to the country. The research originality/value lies in the fact that the developed scenarios are based on consideration of the most significant factors that make it possible to objectively assess the nature of the balance between the conditions for doing business and specifics of maintaining the tax audit in the Republic of Kazakhstan, to see its new sides.

#Business #Tax Audit #Reporting #Transfer Pricing #Tax Offenses #Kazakhstan

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참고문헌 신청

Akorda / The strategy “Kazakhstan-2050”

Barmuta, K. / 2019 / Mathematical model of optimizing the balance sheet structure of the Russian banking system with allowance for the foreign exchange risk levels / Entrepreneurship and Sustainability Issues 7(1):484~497

Barry, F. / 2019 / Aggressive tax planning practices and inward-FDI implications for Ireland of the new US corporate tax regime / The Economic and Social Review 50(2):325~340

Boubaker, S. / 2018 / Does audit quality affect firms’ investment efficiency? / Journal of the Operational Research Society 69(10):1688~1699

Bougon, M. G. / 1992 / Congregate cognitive maps : A unified dynamic theory of organization and strategy / Journal of Management Studies 29(3):369~387

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