Formation and development of taxation and legislation on administrative responsibility for tax offences in the Republic of Kazakhstan
| DOI | https://doi.org/10.1108/JFC-12-2021-0268 |
| Published date | 25 January 2022 |
| Date | 25 January 2022 |
| Pages | 453-463 |
| Subject Matter | Accounting & finance,Financial risk/company failure,Financial crime |
| Author | Aigul K. Kussainova,Ainur A. Sabitova,Shynar A. Sabitova,Saule M. Saparaliyeva,Yernar N. Begaliyev |
Formation and development of
taxation and legislation on
administrative responsibility for
tax offences in the Republic of
Kazakhstan
Aigul K. Kussainova
Department of General Legal Disciplines, Institute of Postgraduate Education,
Law Enforcement Academy under the Prosecutor General’sOffice of the Republic
of Kazakhstan, Kosshy, Kazakhstan
Ainur A. Sabitova
Institute of Sorbonne-Kazakhstan, Abai Kazakh National Pedagogical University,
Almaty, Kazakhstan
Shynar A. Sabitova
Department of International Law, Institute of Sorbonne-Kazakhstan,
Abai Kazakh National Pedagogical University, Almaty, Kazakhstan
Saule M. Saparaliyeva
Institute of Postgraduate Education, Law Enforcement Academy under the Prosecutor
General’sOffice of the Republic of Kazakhstan, Kosshy, Kazakhstan, and
Yernar N. Begaliyev
Department of Special Legal Disciplines, Institute of Postgraduate Education,
Law Enforcement Academy under the Prosecutor General’sOffice of the Republic
of Kazakhstan, Kosshy, Kazakhstan
Abstract
Purpose –The relevance of this research topic lies in the fact that administrative responsibility for tax
offences is one of the most complex sections of legislation providing for administrative responsibility,
because an administrative offence in the fieldoftaxationisconsideredinextricablywiththenormsof
tax legislation. The purpose of thisstudy is a comparative legal and historical analysis of the legislation
on administrative responsibility for offences in the field of taxation and tax legislation of the Republic of
Kazakhstan.
Design/methodology/approach –The research used general scientific, private scientific and legal
methods of cognition, such as analysis, synthesis, historical, formal and logical methods, as well as the
comparative-legalmethod, which was the main method of cognition in the study.
Findings –To reduce the number of administrativeoffences in the field of taxation, the study proposed the
introduction of an open sourceof financial information on the income and taxes of tax collectors. The novelty
of the research lies in the fact that taxationand administrative responsibility for the commissionof offences in
the field of taxation arestudied in a simultaneous relationship with theirformation and subsequent stages of
development. The study examinesthe impact of the coronavirus pandemic on the development of legislation
in the field of taxationand on administrative responsibility in the field of taxation.
Formation and
development
of taxation
453
Journalof Financial Crime
Vol.30 No. 2, 2023
pp. 453-463
© Emerald Publishing Limited
1359-0790
DOI 10.1108/JFC-12-2021-0268
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