Racjonalny system podatkowy w świetle percepcji kadry menedżerskiej -przegląd teoretyczny

This study examines the issue of the modernization of the Kazakh financial system considering the new, Enhanced Partnership and Cooperation Agreement with the European Union (EU) (January 19, 2015) and the Kazakh State program “Path to Europe, 2009–2011”. It describes new opportunities for the establishment of a long-term partnership and cooperation between Kazakhstan and the EU for the restructuring of Kazakhstan’s financial system and its convergence with international standards and European regulations. Specifically, this study covers the financial policy and the objectives of the Republic’s financial sector management; legislation regulating the financing activity of business entities, particularly its transparency and accessibility to foreign investors; contradictions between the legal framework of the state on financial relations and international standards, European directives, conventions, and recommendations; and the security of financing activities of European companies. This study employs general scientific methods (theoretical analysis and generalization, comparative legal, logical, etc.) and the functional approach.

We compare tax administration of large taxpayers in Croatia, the Czech Republic, Russia, Poland and Kazakhstan. Our hypothesis is that these units of tax administrations play an important role in collecting public revenue as well as preventing tax evasion in a dynamic global economy. We provide evidences about the most important characteristics of large taxpayer offices, their normative definitions, scope of work and positive as well as negative aspects of their practice. Some data are compared between countries and some for each country separately, due to the fact that differences in the above-mentioned countries, in size, economic and political aspects, vary substantially. Moreover, we were confronted with the limited scope of available information what made our comparison even more challengeable. Therefore, this work is, in a way, a “pioneer” attempt to compare specific national LTOs in one place. Our findings support the discussion that prove the hypothesis and enable recommendations.

She has a PhD and master's degree in tax law and BA in economy. With 24 years of professional experience in accounting, finance and tax management at departments of multinational companies, and education both in economics and law, she specialised in an interdisciplinary approach to taxation. Her primary areas of expertise are public finance, corporate taxation and tax administration. She is a member of the Institute of Public Administration (Zagreb) and the Centre of Information and Organization of Public Finances and Tax Law Research in Central and Eastern Europe.