Contemporary trends in the modernization of Kazakhstan's tax system

Abstract

This article examines key areas for modernizing the tax system of the Republic of Kazakhstan in the context of global instability and the digitalization of the economy. Using a systemic and comparative analysis, it examines tax revenue and R&D funding indicators in Kazakhstan and abroad, as well as the dynamics of the state budget revenue structure for 2020–2024. Factors limiting tax collection are identified, including the high share of the shadow economy and insufficient transparency of business transactions. Special attention is paid to the digitalization of tax administration: the implementation of Big Data, blockchain technologies, the development of the eGov platform, and the Digital Kazakhstan strategy. It is demonstrated that the integration of digital services and the use of modern analytical tools help reduce administrative costs, strengthen tax discipline, and increase taxpayer confidence. The scientific novelty of this work lies in its comprehensive examination of the interrelationships between three key factors of modernization: the development of scientific research in taxation, improvement of tax administration, and the introduction of digital technologies. The practical significance of the study is determined by the possibility of using its results to increase the transparency of tax processes, reduce the scale of the shadow economy and strengthen the sustainability of the national economy.