The study demonstrated the level of tax culture as the basis for tax compliance. In turn, the formation of a strong tax culture depended on certain factors. Therefore, there were statements that the degree of such a culture depends on the level of tax communication. To show this connection, this paper analyzed the content of text arrays and products of communicative correspondence by keywords income and asset declaration in the Google search system (content analysis). Results of the analysis demonstrated more than 160 news articles and numerous social media posts. Moreover, the study contains the analytics of social media powered by YouScan artificial intelligence platform. This paper also presents the analysis and results of the sociological survey, in which more than a thousand people participated in the two biggest cities in Kazakhstan. The data of the survey were analyzed by the software Statistica 10 – the statistical data analysis system. The survey showed low tax awareness of citizens, almost 72% of respondents did not know about the introduction of the declaration of income and welfare. The results obviously demonstrated that there is a positive correlation between investigated issues, and poor utilization of information and communications technology by the government. In this way, this paper explored the relationship between tax culture and tax communication, where the awareness of citizens could be a huge step in the formation of honest taxpayers and increase confidence in government institutions.
In 2020, the authors of this paper carried out a study on the Maly Taldykol lake group, located in the south-western planning region of Nur-Sultan. The purpose of this work was to conduct an assessment of ecosystem services to inform effective management decisions in urban planning. A strategy of combined research methods was applied. Because of the lack of data, the challenge was to explain, summarize, and verify the data obtained by one method through the application of another method. Analysis of the data showed that the annual costs associated with the creation of artificial "islands of nature" through the expansion of green areas is 20 times less than the losses associated with the development of the territory of Maloe Taldykol and the consequential loss of natural landscape.The results revealed that keeping these ecosystem services in their natural setting reduces the cost of providing these services in an alternative way, and avoids the negative impact of an ill-conceived decision. The uniqueness of this interdisciplinary study lies in the cost-benefit analysis of the findings of the assessment of ecosystem services, which result in the most effective management decisions in urban planning.
This article, based on open sources, conducts research in the field of the shadow economy and corruption in the Republic of Kazakhstan. In order to combat corruption and reduce the scale of the shadow economy, the income and assets declaration of citizens will be introduced from 2025. In this regard, the key issue of the study is the need to involve the entire population to achieve the goal, or it can be limited only to certain individuals. The article presents theoretical, regulatory, and legal frameworks/strategic documents in terms of corruption and the shadow economy. The article also analyzes the factors affecting the shadow economy and corruption. The analysis showed a positive correlation between the shadow economy and corruption. In this connection, the article calls into question the need for the tax burden of the entire population, while most of the unaccounted-for economy consists of corrupt assets.
Многие государства и международные организации внедряют декларирование доходов и активов для снижения уровня теневой экономики. Однако до сих пор существуют споры принятия данного механизма в качестве антикоррупционного инструмента. Данная статья рассматривает эффективность использования декларирование доходов и активов, в том числе и всеобщее декларирование, через электронные носители как способ противодействия коррупции. Для анализа выбран SWOT анализ, посредством него оценены основные ключевые моменты и выработаны рекомендации, в особенности для Казахстанской политики противодействия коррупции. Көптеген мемлекеттер мен халықаралық ұйымдар көлеңкелі экономиканың деңгейін төмендету үшін кірістер мен активтер туралы декларацияны енгізуде. Дегенмен, бұл механизмді сыбайлас жемқорлыққа қарсы құрал ретінде қабылдау туралы пікірталастар әлі де бар. Бұл мақалада сыбайлас жемқорлыққа қарсы күрес әдісі ретінде электронды ақпарат құралдары арқылы кірістер мен активтер туралы декларацияны, оның ішінде әмбебап декларацияны қолдану тиімділігі қарастырылады. Талдау үшін SWOT талдауы таңдалды, оның көмегімен негізгі түйіндер бағаланды және ұсынымдар әзірленді, әсіресе қазақстандық сыбайлас жемқорлыққа қарсы саясаты бойынша. Many states and international organizations are introducing declarations of income and assets to reduce the level of the shadow economy. However, there is still debate about the adoption of this mechanism as an anti-corruption tool. This article examines the efficiency of using the declaration of income and assets, including universal declaration, through electronic media as a way to combat corruption. For the analysis, a SWOT analysis was selected, through which the main key points were assessed and recommendations were developed, especially for the Kazakhstan anti-corruption policy.
Corruption is one of the most dangerous phenomena in many developing countries, including Kazakhstan. The negative effect of corruption can be felt directly or indirectly by all residents, largely due to the negative impact on the country's economy. The principal-agent model, where one party supplies a bribe and the other party accepts it, can be applied to almost all corruption offenses. At the same time, the interests of both parties are taken into account and can be calculated numerically when using this model. In the modern world, indicators within this model can be influenced by specific tools that reduce the risk of a corruption case, including cases when information and communication technology (ICT) is used. ICT, by the power of its capacity to control, trace, report, examine, and distribute enormous quantities of information, may encourage nations to identify and detain criminals, and prevent ultimate fraud.
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