REVIEW OF INTERNATIONAL EXPERIENCE OF INCOME AND PROPERTY DECLARATION SYSTEMS

Author:

KUANDYKOV Nurzhan1,NURKEY Aisulu1,KOSHERBAYEVA Aigul1

Affiliation:

1. Academy of Public Administration under the President of the Republic of Kazakhstan

Abstract

The article provides an overview of the theoretical, regulatory and legal framework, as well as an analysis of international practice in the field of declaring income and property. The results of the analysis indicate a high positive correlation between corruption and the shadow economy. A review of international practice showed that the system mainly targets civil servants.

Publisher

Academy of Public Administration under the President of the Republic of Kazakhstan

Subject

General Medicine

Reference32 articles.

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3. Baizakov, D., Zeinelgabdin, A., Abil, Y., & Kari, A. (2015). Proceedings of the 17th International Scientific Conference FINANCE AND RISK 2015. In Scientific Approaches Analysis to Determine The Shadow Eonomy's Nature, (1), 19–30. Bratislava, Slovak Republic: Publishing House EKONOM.

4. Boys Smith, N., Martin, D., & Kay, L. (2008). The Cost of Complexity: How Britain’s Tax System Strangles the Economy and Reduces British Competitiveness. http://www.policyexchange.org.uk/Publications.aspx?id=750

5. Buehn, A., & Schneider, F. (2012). Corruption and the shadow economy: like oil and vinegar, like water and fire? International Tax and Public Finance, 19(1), 172–194. http://doi.org/DOI: 10.1007/s10797-011-9175-y

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