Autori
Kim, BongchulFatih Oztarsu, MehmetKim, HoTitolo
Digitalisation in Central Asia and material/financial assistance of South KoreaPeriodico
Rivista di studi sulla sostenibilitàAnno:
2025 - Fascicolo:
1 - Pagina iniziale:
217 - Pagina finale:
235This 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.
SICI: 2239-1959(2025)1<217:DICAAM>2.0.ZU;2-M
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