Problems of increasing the efficiency of tax administration

B.Zh. Ermekbaeva, A.N. Blembaeva

  • А. Н. Блембаева Al-Farabi Kazakh National University


Regulatory and stimulating function of taxes has gained the growing importance of tax policy in thecurrent economic conditions. One of the main tools of tax system is the tax administration, so in order toimprove the tax system in a new direction, it is necessary to improve tax administration itself. In determiningthe direction of tax administration improvement, enhancing of its effectiveness should be considered.The President of the Republic of Kazakhstan in his message requires improving tax administrationmechanisms, primarily by focusing on value-added tax. The question of raising the tax administrationimprovement is relevant, because the main purpose of the tax administration is to ensure tax revenueson the basis of the taxation principles through an optimal combination of tax regulation methods, taxplanning and tax control. The result of the tax administration efficiency is the timely and full paymentof all levels’ taxes. The article deals with the factors influencing the efficiency of tax administration, andthere are given some recommendations to improve the tax administration efficiency.Key words: tax administration, tax administration efficiency, tax planning, tax authorities, taxpayers.
How to Cite
БЛЕМБАЕВА, А. Н.. Problems of increasing the efficiency of tax administration. The Journal of Economic Research & Business Administration, [S.l.], v. 120, n. 2, p. 222-226, nov. 2018. ISSN 2617-7161. Available at: <>. Date accessed: 16 feb. 2019.