Journal title RIVISTA DI STUDI SULLA SOSTENIBILITA'
Author/s Bongchul Kim, Mehmet Fatih Oztarsu, Ho Kim
Publishing Year 2025 Issue 2025/1
Language English Pages 19 P. 217-235 File size 0 KB
DOI 10.3280/riss2025oa19483
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This study’s relevance stems from requisite state financial development strategy revision, particularly vis-à-vis tax system optimization. Research objectives entailed critically examining Kazakhstan's tax system deficiencies to identify enhancement trajectories, utilizing Polish and Croatian comparative frameworks. Methodologically, the investigation employed statistical analysis, analogical reasoning, generalization techniques, and formal legal-logical approaches. The authors posit that institutional tax structure formation correlates intrinsically with tax policy orientation and implementation. Efficacious tax systems demonstrably exhibit adaptive capacity amid fluctuating environmental determinants. Comparative legal analysis of Kazakhstani, Polish, and Croatian tax frameworks yielded potential enhancement vectors for Kazakhstan. The investigation incorporated scholarly conceptual frameworks on the subject matter. Research outcomes potentially contribute to methodological advancement in fiscal malfeasance detection.
Keywords: ; technological innovations; economic development; information transformation; international cooperation; project initiatives
Bongchul Kim, Mehmet Fatih Oztarsu, Ho Kim, Digitalisation in Central Asia and material/financial assistance of South Korea in "RIVISTA DI STUDI SULLA SOSTENIBILITA'" 1/2025, pp 217-235, DOI: 10.3280/riss2025oa19483