Transformation of Tax Audit in Innovative Economic Development

Serikova Madina Amangaliyevna is an associate professor of the Department of "State Audit" of the Faculty of Economics of the L.N. Gumilyov ENU (Kazakhstan). From 2010 to 2012, she held the position of a lecturer at the Department of Finance and Accounting at the H. Dosmukhamedov Atyrau State University. In the period 2014 to 2016, she held the position of lecturer of the Department "Accounting, Audit and Analysis" of the L.N. Gumilyov ENU.  Sembiyeva Lyazzat Myktybekovna successfully defended her thesis for the degree of candidate of economic sciences on "Social aspects of inflation" on specialty 08.00.01 - History, Theory of Economics and Economic Studies. In 2002 she was awarded the title of associate professor of economics. Labor activity of Sembiyeva Lyazzat started in 1991, when she was invited to the department of "Finance and Law" of Karaganda Institute of Consumer Co-operation, where she worked till 1996. Since August 1996, she has been working at the L.N. Gumilyov Eurasian National University  at different periods of time as a senior lecturer, associate professor, head of department, professor.  In 1999 she established the department of "Finance". In June 2008 she defended her thesis for the degree of Doctor of Economic Sciences on "Monetary Policy in Sustainable Development of the Economy of Kazakhstan" in the specialty 08.00.10 - Finance, Money Circulation and Credit.  In January 2018 she was awarded the academic title of professor. In 2018 she moved to the newly created department of "State Audit", where she contributed to the opening of a new specialty at three levels. The main focus of scientific and pedagogical activity of Sembiyeva L.M. is related to the development of the financial and credit system, financial and monetary policy, formation and development of state audit.

• Analysis, evaluation and verification of efficient implementation of the state budget revenue and tax administration system management.- Improvement of the efficient management of the tax administration system and state budget revenue implementation.- Evaluation and control over the implementation of the revenue of the republican and emergency state budgets.-Evaluation of tax administration efficiency.- Methodological manual related to state tax control.Independence, fair presentation, professional competence, honesty, professional conduct and implementation of technical standards, fairness, reliability, completeness and transparency, comparability, timeliness, publicity, profitability, efficiency, effectiveness.- Tax system and mechanisms, state tax policy, tax administration and performance of tax authorities, tax liabilities, tax disputes of pre-trial settlement, financial and tax reporting of economic entities.1) the tax system performance audit;2) tax policy performance audit;3) audit performance of taxation mechanism of certain types of taxes;4) tax administration performance audit.Authorized bodies for the implementation of the budget revenue, tax administration bodies, economic entities