Tax audit in innovative development of the energy sector of the economy: Gobal trends

Journal title

Journal of Water and Land Development




No 48


Sembiyeva, Lyazzat : South Ural State University, prosp. Lenina, 76, Chelyabinsk 454080, Russia ; Sembiyeva, Lyazzat : L.N. Gumilyov Eurasian National University, Nur-Sultan (Astana), Kazakhstan ; Serikova, Madina : L.N. Gumilyov Eurasian National University, Nur-Sultan (Astana), Kazakhstan ; Satymbekova, Katira : M. Auezov South Kazakhstan State University, Shymkent, Kazakhstan ; Tulegenova, Zhanat : Turan-Astana University, Nur-Sultan (Astana), Kazakhstan ; Nurmaganbetova, Begzat : Korkyt Ata Kyzylorda State University, Kyzylorda, Kazakhstan ; Zhagyparova, Aida : L.N. Gumilyov Eurasian National University, Nur-Sultan (Astana), Kazakhstan



fuel energy ; innovative development ; institutional features ; integration process ; state tax audit ; tax administration

Divisions of PAS

Nauki Biologiczne i Rolnicze




Polish Academy of Sciences; Institute of Technology and Life Sciences - National Research Institute


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DOI: 10.24425/jwld.2021.136148


Journal of Water and Land Development; 2021; No 48; 70-80

Aims and scope

Journal of Water and Land Development - is a peer reviewed research journal published in English. Journal has been published continually since 1998. From 2013, the journal is published quarterly in the spring, summer, autumn, and winter. In 2011 and 2012 the journal was published twice a year, and between 1998 and 2010 it was published as a yearbook. Papers may report the results of experiments, theoretical analyses, design of machines and mechanization systems, processes or processing methods, new materials, new measurements methods or new ideas in information technology.

The Journal of Water and Land Development is the quarterly journal devoted to the publication of papers dealing with the following subjects:
- development of water resources in small river basins: assessment of surface and ground water resources, drought and floods, the methods of assessment of man activity influence on water resources;
- sustainable development of agricultural landscape: farm arrangement, wetlands protection, the role of forest and grassland;
- protection of water resources quality: non-point contamination from agriculture, villages and farms, methods of surface and ground water pro-tection;
- irrigation and drainage: management, maintenance and operation, water use, water-crop relations, the influence of drainage and irrigation on environment;
- hydraulic structures for water management in small basins, earth structures, river conservation, etc.

Editorial Board

Editorial Board:

Jan Franklin ADAMOWSKI – McGill University, Quebec, Canada

Tariq AFTAB – Aligarh Muslim University, Alīgarh, India ORCID logo0000-0002-5927-719X

Suleyman I. ALLAKHVERDIEV – Azerbaijan State University, Baku, Azerbaijan

Ozan ARTUN – Çukurova University, Adana, Turkey ORCID logo0000-0002-6122-2729

Habib R. ATHAR – Institute of Pure and Applied Biology, Zakariya University, Multan, Pakistan ORCID logo0000-0002-8733-3865

Atilgan ATILGAN – Alanya Alaaddin Keykubat University, Alanya, Turkey

Okke BATELAAN – Flinders University, Adelaide, Australia ORCID logo0000-0003-1443-6385

Marian BRESTIC – Slovak University of Agriculture, Nitra, Slovakia

Filippo BUSSOTTI – University of Firenze, Firenze, Italy

Shiguo CHEN – Nanjing Agricultural University, Nanjing, China

Ralf DANNOWSKI – Leibniz-Zentrumfür Agrarlandschaftsforschung, Brandenburg, Germany ORCID logo0000-0002-9331-672X

Nabil ELSHERY–Tanta University, Tanta, Egypt ORCID logo0000-0001-9542-1913

Domenica FARCI – Università degli studi di Cagliari, Cagliari, Italy

GOVINDJEE – University of Illinois at Urbana-Champaign, Urbana, USA ORCID logo0000-0003-3774-0638

Francisco GUERRERO – Universidad de Jaén, Jaén, Spain

Salim HEDDAM – Université 20 août 1955-Skikda, Skikda, Algeria ORCID logo0000-0002-8055-8463

Tomasz HORACZEK – Institute of Technology and Life Sciences, Falenty, Poland ORCID logo0000-0001-5534-7544

Miroslava KAČÁNIOVÁ – Slovak University of Agriculture, Nitra, Slovakia

Jan KAZAK – Wroclaw University of Environmental and Life Sciences, Poland

Sungwon KIM – Dongyang University, Yeongju, Republic of Korea ORCID logo0000-0002-9371-8884

Ozgur KISI – University of Applied Sciences, Lübeck, Germany ORCID logo0000-0001-7847-5872

Peter KOVALENKO – Institute of Water Problems and Melioration of the National Academy of Agrarian Sciences, Ukraine

Nour-Eddine LAFTOUHI – Cadi Ayyad University, Marrakesh, Morocco

Ramin LOTFI – Dryland Agricultural Research Institute, AREEO, Maragheh, Iran

Grażyna MASTALERCZUK – Warsaw University of Life Sciences – SGGW, Warsaw, Poland

Maria MRÓWCZYŃSKA – University of Zielona Góra, Poland ORCID logo0000-0002-4762-3999

Samar OMAR – Tanta University, Tanta, Egypt

Dario PIANO – Università degli studi di Cagliari, Cagliari, Italy

Karol PLESIŃSKI – Agricultural University in Cracow, Cracow, Poland

Majeti Narasimha Vara PRASAD – University of Hyderabad, Hyderabad, India

Mahendra RAI – SGB Amravati University, Maharashtra, India

Marcin RAPACZ – University of Agriculture, Cracow, Poland

Manzer H. SIDDIQUI – King Saud University, Riyadh, Saudi Arabia

Edyta SIERKA – University of Silesia, Katowice, Poland

Ewa SOBIESZCZUK-NOWICKA – Adam Mickiewicz University in Poznań, Poznań, Poland ORCID logo0000-0002-6603-0582

Kazimierz STRZAŁKA – Jagiellonian University, Cracow, Poland

Wayan SUPARTA – Institute Technology National Yogyakarta, Yogyakarta, Indonesia

Sawsan TAWKAZ – Consultative Group on International Agricultural Research, Montpellier, France

Adam TAŃSKI – West Pomeranian University of Technology, Szczecin, Poland

Renata TOBIASZ-SALACH – Rzeszow University, Rzeszow, Poland

Katarzyna TURNAU – Jagiellonian University, Cracow, Poland

Martin J. WASSEN – Utrecht University, Utrecht, Netherlands

Marek ZIVCAK – Slovak University of Agriculture, Nitra, Slovak Republic

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