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Introduction. In modern conditions of a difficult economic situation, tax institutions are the most important lever of the public administration system, responsible for the implementation of the revenue side of the state budget, which is behind the welfare of millions of Kazakhstanis. In this regard, the role of the audit of the efficiency of tax administration is increasing, as regulated by the Law of the Republic of Kazakhstan «On STATE audit and financial control». However, this direction is quite new and requires further improvement.Purpose of the research. The purpose of the article is to generalize and systematize theoretical approaches to the essence of tax administration, analyze domestic and foreign practice of its organization in the system of state audit and develop recommendations for improving efficiency.Research methods. The study was based on systems analysis, solving specific problems was achieved using comparative, statistical and graphical analysis, using ranking, grouping methods and modeling fundamentals.Results. The efficiency of the work of tax authorities, the completeness of collection of tax payments and, ultimately, the financial stability of the state depend on the efficiency of the organization of tax administration. In this regard, the mechanism of tax administration should be built rationally and consistently. Conducting a state audit of tax administration is a mandatory element of ensuring the completeness and transparency of budget revenues and the efficiency of using funds for administration.Perspectives. Based on the study of foreign experience in administration within the framework of governmental audit and the current state of digitalization of the economy, there is a need to refine indicators for assessing the effectiveness of the tax authorities, as well as to develop and implement the necessary electronic services.

The relevance of the study is due to the need to improve the efficiency of budget investments in the Republic of Kazakhstan. Performance audits of the use of these investments will reveal opportunities to optimize expenditures and increase the overall socio-economic impact, which is significant for the sustainable development of the country. In order to improve the efficiency and socio-economic return of budget expenditures, this study is focused on evaluating the efficiency of budget investments during the performance audit. This study is aimed at reviewing the role and capabilities of the performance audit, as a mechanism of public financial control of budget investments. Data Envelopment Analysis (DEA) is used as a method for evaluating efficiency. Taking into account the reference management, the DEA algorithm is proposed to address the issue of limited input and output data to evaluate the national socio-economic development indicators. The special study of the budget investments' technical performance in the regions of Kazakhstan shows that this method can be used since it improves the flexibility and performance of evaluation in the performance audit. The stability of the concept of performance audit is therefore confirmed, showing the need for a periodic revision of the legislative and methodological base. The study highlighted the main challenges of performance audit of budget investments in the Republic of Kazakhstan and provided recommendations for improvement.

In the budgeting system of the Republic of Kazakhstan, which is focused on achieving results, a special place is occupied by state programs. A state program is a comprehensive document that defines the main direc­tions of state policy in the field of its implementation, which is directly linked to the development strategy of the state as a whole and the concept developing a particular industry. In the Republic of Kazakhstan, a state program is a strategic planning doc­ument containing a set of planned activities and interlinked by tasks, deadlines, implementers, resources, and public policy instruments that ensure—within the framework of the implementation of key state functions—the achievement of priorities and goals of state policy in the field of socioeconomic development and national security. In other words, a state program is an instrument of state regulation of the economy, ensuring the achievement of promising goals and objectives through the use of available resources. State programs are documents of an inter-sphere, inter-sectoral, and inter­departmental nature that define goals, objectives, and expected results in the priorities and strategic directions of the country's development and are devel­oped for a period of at least 5 years in order to implement the higher docu­ments of the State Planning System. ; W systemie budżetowym Republiki Kazachstanu, który koncentruje się na uzyskiwaniu korzystnych wyników, szczególne miejsce zajmują programy państwowe. Program państwowy to obszerny dokument określający główne kierunki polityki państwa w zakresie jej wdrażania, co jest bezpośrednio zwią­zane ze strategią rozwoju państwa jako całości i z koncepcją rozwoju poszcze­gólnych branż przemysłowych. W Republice Kazachstanu program państwowy to dokument planowa­nia strategicznego, zawierający zestaw planowanych czynności związanych z zadaniami, terminami, środkami, osobami odpowiedzialnymi za wdrażanie i z instrumentami polityki publicznej, które zapewniają – w ramach realiza­cji głównych funkcji państwowych – osiągnięcie priorytetów i celów polityki państwowej w zakresie rozwoju socjoekonomicznego i bezpieczeństwa naro­dowego. Innymi słowy program państwowy jest instrumentem państwowej regulacji gospodarki, który umożliwia osiągnięcie założonych celów poprzez użycie dostępnych zasobów. Programy państwowe są dokumentami natury międzystrefowej, między­sektorowej i międzyoddziałowej, które definiują cele i oczekiwane rezultaty odnośnie do priorytetów i kierunków strategicznych rozwoju państwa i są opracowywane przez okres minimum 5 lat w celu wdrażania wyższej rangi dokumentów Państwowego Systemu Planowania.

The system of external state audit reveals the potential for structural changes in terms of making effective management decisions that ensure the rational consumption of investment and other resources, taking into account the organizational and economic level of development. Based on the experience of foreign countries, it should be noted that in developed countries audit is the leading form of independent control. The purpose of this article is to determine the role of external public audit in ensuring the financial stability of the budgets of developing countries. To assess the financial stability of budgets, traditional methodological approaches, i.e. the analysis of absolute indicators and analysis of relative coefficients are used. In the study, financial stability was examined in the context of the possibility of evaluating the state audit of the budgets of developing countries for all expenses of the republican budget without raising the level of public debt. As a result of consideration of the budgets of developing countries, the problems were identified and the directions for their solution were proposed. In addition, tools which allow not only assess the financial stability of the budget, but also determine recommendations for managerial impacts aimed at strengthening the state budget are proposed. Thus, conducting a state audit in order to increase financial stability will lead to an increase in the efficiency of public administration and to a greater alignment of mechanisms for implementing state programs and projects with strategic planning mechanisms.

The system of external state audit reveals the potential for structural changes in terms of making effective management decisions that ensure the rational consumption of investment and other resources, taking into account the organizational and economic level of development. Based on the experience of foreign countries, it should be noted that in developed countries audit is the leading form of independent control. The purpose of this article is to determine the role of external public audit in ensuring the financial stability of the budgets of developing countries. To assess the financial stability of budgets, traditional methodological approaches, i.e. the analysis of absolute indicators and analysis of relative coefficients are used. In the study, financial stability was examined in the context of the possibility of evaluating the state audit of the budgets of developing countries for all expenses of the republican budget without raising the level of public debt. As a result of consideration of the budgets of developing countries, the problems were identified and the directions for their solution were proposed. In addition, tools which allow not only assess the financial stability of the budget, but also determine recommendations for managerial impacts aimed at strengthening the state budget are proposed. Thus, conducting a state audit in order to increase financial stability will lead to an increase in the efficiency of public administration and to a greater alignment of mechanisms for implementing state programs and projects with strategic planning mechanisms.