Search

President of Kazakhstan Kassym-Jomart Tokayev’s State of the Nation Address, September 1, 2020 “Kazakhstan in a new reality: time for action” he stressed the need and importance of а fair redistribution of national income, thereby developing а tax policy that is understandable to all citizens of the country . At the same time, tax administration is complex and clearly coercive in nature. The message also emphasizes the need to diversify tax rates as an additional lever for diversifying the economy and supplementing the budget. International taxation standards require special attention in order to maximize the flow of foreign investments to Kazakhstan and profitable reinvestment. In addition, according to experts, GDP almost a third of them are in shadow countries - great potential for increasing budget revenues. Digitization of the tax and customs sectors will significantly help in the fight against the "shadow economy" in all its manifestations. The new budget planning system should ensure national priorities and become a subordinate part of the national planning system.Conducting an audit of the effectiveness of tax and customs administration is one of the main areas of external state audit, thereby determining the relevance of the research topic. Given that the purpose of public audit is to improve the efficiency of management and use of budgetary funds, assets of the state and entities of the quasi-public sector, it became necessary to create a methodological framework for public audit that complies with the guidelines of the Lima Declaration and international audit standards. Additionally, as well as improve the legislative and methodological framework of the current system of public audit. The article deals with the issue of performance audit of tax and customs administration, as well as foreign experience in performance audit of tax and customs administration. To achieve these goals, the topic of the concept of tax and customs administration is disclosed. Another resolved issue is foreign experience in performance audit of tax and customs administration.

The decrease in the economic activity level around the world due to the COVID-19 pandemic spread has led to a sharp decrease in the crude oil price and provoked an oil war outbreak in the global energy market. The current situation has provoked the need for a total decrease in the crude oil production in the world. Considering that Russia is one of the main oil exporters on the world market, the need to determine the supply and demand levels for Russian oil is becoming relevant. The aim of the paper is to model predictive scenarios of Russian oil industry development, considering the specifics of the current economic environment given the COVID-19 pandemic. The multifactor correlation modeling method was used to form the system of indicators determining the level of demand and supply for Russian oil used and the total level of their influence. The functions determine the probability of implementing various scenarios of oil industry development depending on the predicted values of demand and supply. The three-sigma rule and the fuzzy sets method were used to estimate three scenarios of oil industry development for 2020–2021. Changes in revenues of the industry under the influence of forecast indicators of supply and demand for oil have been assessed and the probability of implementation of each of the scenarios has been reasoned. The results obtained are of a practical nature and can be used by government agencies, financial intermediaries, and scientists to diagnose Russian oil industry development. The results will be useful for oil companies to develop a strategy of open innovations for further design of the scientific information field for the effective functioning of the industry in complete uncertainty conditions.

The paper presents findings of a research of both the economic and the image components of Russia’s decision to join the WTO, which should have become a powerful incentive for administrative and economic reforms. However, the global economic crisis and the sanction wars that forced the import substitution orientation changed the vector of economic reforms shifting priorities in the reformation process itself. It is noteworthy that there is no direct connection between Russia’s accession to the WTO and improvement of the business climate in the country; however, the WTO entry promotes administrative and economic reforms the effect of which is an indicator of the business climate. It is shown that the change in the world market situation is now having a more significant impact on the Russian economy than the fact of the accession to the world organization.