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Abstract
In the context of global digital transformation, tax administration is becoming a key element of economic development, ensuring transparency in tax processes and improving the efficiency of budgetary revenues. In Kazakhstan, the digitalization of the tax system is regarded as a strategic priority aimed at optimizing tax control, automating taxpayer interactions with government agencies, and reducing administrative barriers.
This article focuses on analyzing the digitalization of tax administration in Kazakhstan, examining key directions and tools utilized in the modern tax system. Particular attention is given to the implementation of digital services, such as e-government, automated tax monitoring systems, and artificial intelligence in tax control. The study highlights major achievements in digitalization, including the growth of electronic document management, the reduction of paper-based reporting, and an increase in the share of automated audits.
Despite significant progress, several unresolved issues remain, including the need for improved legal regulation, integration of information systems across different government agencies, and the enhancement of cybersecurity and taxpayer data protection.
As a result of the conducted research, directions for the further development of digital tax administration have been proposed. These include improving a unified digital platform for tax control and creating a digital ecosystem for interaction between tax authorities and businesses. The implementation of these measures will enable Kazakhstan to enhance the efficiency of its tax system, reduce the tax burden on compliant taxpayers, and strengthen control over the shadow economy.