The problem of tax audit in Republic of Kazakhstan in context of foreign experience.


  • B. A. B. A. Sultanova Auyesbekova Кaзaхский нaционaльный университет имени aль-Фaрaби
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audit, tax audit, audit field, methodology, Hong Kong, China, Russia.


The article describes the problem of tax audit in the Republic of Kazakhstan and foreign experience of tax audit as ways of its decisions. The audit is one of the institutions which have an important significance in the functioning of enterprises. An urgent task of tax audit in the Republic of Kazakhstan is the lack of scientific and practical materials. Foreign experienc shows the confident and qualitative growth of the tax audit. In such countries and regions as China and Hong Kong, the United States of America tax audit carried out exclusively by state authorities and the Kazakh and Russian experience shows the tax audit providing by audit companies.


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