Nikiforova, E., Nеssіpbay O., and Sеrіkоvа M. “Tax Administration: Essence, Problems and Development Prospects”. Economic series of the Bulletin of L.N. Gumilyov ENU, no. 2 (June 23, 2023): 261–270. Accessed February 28, 2026. https://bulecon.enu.kz/index.php/main/article/view/684.