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Article
Publication date: 25 January 2022

Aigul K. Kussainova, Ainur A. Sabitova, Shynar A. Sabitova, Saule M. Saparaliyeva and Yernar N. Begaliyev

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…

144

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 field of taxation is considered inextricably with the norms of tax legislation. The purpose of this study 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-legal method, which was the main method of cognition in the study.

Findings

To reduce the number of administrative offences in the field of taxation, the study proposed the introduction of an open source of financial information on the income and taxes of tax collectors. The novelty of the research lies in the fact that taxation and administrative responsibility for the commission of offences in the field of taxation are studied in a simultaneous relationship with their formation and subsequent stages of development. The study examines the impact of the coronavirus pandemic on the development of legislation in the field of taxation and on administrative responsibility in the field of taxation.

Originality/value

This paper is devoted to the study of legal norms establishing administrative responsibility for offences in the field of taxation.

Details

Journal of Financial Crime, vol. 30 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 10 January 2022

Madina О. Kassimova, Yerbol A. Omarov, Ramazan R. Zhilkaidarov, Yerlan S. Abulgazin and Ainur A. Sabitova

The fight against corruption, which undermines the efficiency of the state apparatus and public confidence in public institutions, remains one of the critical present-day tasks…

182

Abstract

Purpose

The fight against corruption, which undermines the efficiency of the state apparatus and public confidence in public institutions, remains one of the critical present-day tasks. In this regard, the purpose of this study is to identify the available possibilities and real practice of law enforcement of the norms on investigative prevention, the practical significance of this institution and its potential.

Design/methodology/approach

The study investigated theoretical materials on criminological prevention, legislative norms and available law enforcement practice.

Findings

It was discovered that, in general, the available statutory regulation is insufficient for the full-fledged practical implementation of the potential of investigative prevention. An exception is specialised prevention, assigned as one of the main tasks to the Agency of the Republic of Kazakhstan for Combating Corruption. Proposals have been formulated to improve anti-corruption investigative prevention in other bodies of pre-trial investigation, considering the identified risks.

Originality/value

The uniqueness of the situation lies in the fact that the existence of the institution of investigative prevention, in fact, is limited to the post-Soviet space. The elimination of formalism in the approach to this method of crime prevention can contribute to greater efficiency in the fight against crime, including corruption.

Details

Journal of Financial Crime, vol. 30 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

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