The impact of tax administration on the socioeconomic development of the state 

The impact of tax administration on the socioeconomic development of the state | Research Square window.SnipcartSettings = { analytics: { enabled: false } }; (function() { var accessVector = localStorage.getItem('access_vector') || ''; window.dataLayer = window.dataLayer || []; if (accessVector) { window.dataLayer.push({ user: { profile: { profileInfo: { snid: accessVector } } } }); } })(); (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src='https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);})(window,document,'script','dataLayer','GTM-K279D39R'); Browse Preprints In Review Journals COVID-19 Preprints AJE Video Bytes Research Tools Research Promotion AJE Professional Editing AJE Rubriq About Preprint Platform In Review Editorial Policies Our Team Advisory Board Help Center Sign In Submit a Preprint Cite Share Download PDF Research Article The impact of tax administration on the socioeconomic development of the state Nessipbay Olzhas, Madina Serikova This is a preprint; it has not been peer reviewed by a journal. https://doi.org/ 10.21203/rs.3.rs-4204658/v1 This work is licensed under a CC BY 4.0 License Status: Posted Version 1 posted You are reading this latest preprint version Abstract This article examines with the help of methods of analysis, systematization, and the generalization of legal information, solutions to the problem of the essence of tax administration are presented, and directions for the activity of tax administration in Kazakhstan are proposed. The article analyzes tax revenues and their impact on the main economic indicators. Tax administration is one of the main elements of the effective functioning of the tax system and the state economy. The effectiveness of the tax system is understood as the identification of sources of income to tax them and reduce the cost of their mobilization and obligation to pay. The essence of tax administration has not yet been fully disclosed. Many points of view on the definition of tax administration and the existing contradictions in its implementation encourage us to return to this topic. JEL classification: A14; H20; H21. tax administration OECD countries taxes administrative expenses tax tax code tax authorities taxpayers tax relations administration Figures Figure 1 Figure 2 Figure 3 Figure 4 Figure 5 Figure 6 Figure 7 Introduction The president of Kazakhstan, Kassym-Jomart Tokayev, instructed the new government and deputies to form a fair, stable, and transparent tax system. The head of state stressed that it is necessary to stimulate business activity. The President of Kazakhstan emphasized that the main priorities remain improving the quality of life of citizens, the formation of a new quality of the nation and the strengthening of our centuries-old statehood. “The new tax policy model should ensure the optimal distribution of national wealth, a high level of economic activity and targeted support for priority sectors of the economy. The tax code and tax policy should be clear and stable. The entire process of interaction between fiscal authorities and business needs to be fully digitized. This will greatly facilitate the life of entrepreneurs and systematically increase budget revenues. Based on sectoral priorities, corporate income tax (CIT) and value added tax (VAT) rates, which form the lion's share of the state budget, should be differentiated. Our main priorities remain improving the quality of life of citizens, the formation of a new quality of the nation and the strengthening of our centuries-old statehood. Based on this, today I want to present you my vision of the further work of the Parliament,” Tokayev added. Taxes and tax policy are the most important components of the financial development of any state. Taxes, which are a tool for the redistribution of the gross domestic product, have a significant impact on the economic development of society. In most economically developed countries, tax revenues account for up to 80% of budget revenues. The development of a tax collection system that would guarantee a steady flow of funds to the budget is one of the state's primary economic duties. A logically ordered and effective tax system depends on the organization of tax calculation and collection within the scope of tax administration. Tax receipts depend on many factors. Changes in tax legislation require constant monitoring of regulations in the financial sector; otherwise, errors may occur in the calculation and payment of taxes. In some cases, the deliberate distortion of reporting data, underestimation of the taxable base and shortfall in taxes to the budget require strengthening the control function of the tax authorities. At present, issues of improving the organization of tax administration as the most important institution that ensures the receipt of a significant share of budget revenues and influences the entire mechanism for regulating economic relations are of particular importance. Methodology During the study, methods of economic and statistical grouping, dynamic analysis, structural analysis, and comparative analysis were used. As part of the study, an analysis of tax revenues in the context of the regions of Kazakhstan was carried out. At the same time, the level of the tax burden in the regions of the country is calculated, and international indicators for evaluating the effectiveness of tax services are presented. Literature Review According to Popova, Drozhzhina, and Maslov (2011), "scientists believe that without a well-organized and highly efficient tax administration, the state tax policy cannot be fully implemented" (p. 70). According to Mishustin (2007), tax administration is defined as "the management of the system of organization of relations between taxpayers and government bodies, carried out by the bureaucracy as an organizational form of rational legal power, which consists in monitoring compliance with the rules and regulations governing tax relations and their technology" (p. 19). The author distinguishes between two definitions of tax administration: a broad definition that covers various aspects of the tax system, such as the powers and obligations of taxpayers and tax authorities, tax control procedures, and appeal processes, and a narrow definition that refers to the organizational activities and methods used by tax authorities. Popova, Drozhzhina, and Maslov (2011) explain that tax administration can be understood from two perspectives: first, as a system of management bodies responsible for the development and approval of tax policies and budgets, and second, as a set of rules and regulations governing tax procedures and determining penalties for violations of tax laws (p. 19). The concept of "tax administration" is relatively new for the Kazakh taxation system. However, there is no consensus among the authors on what constitutes “tax administration”. According to the Tax Code of Kazakhstan, the term "tax administration" refers to a variety of tasks carried out by tax authorities (Tax Code, 2018). These activities include tax control, which entails enforcing unfulfilled tax responsibilities as well as checking compliance with tax laws and regulations. Tax authorities are responsible for providing public services to taxpayers, tax agents, and other authorized state bodies in accordance with the laws of Kazakhstan. Moreover, tax administration in Kazakhstan involves the use of various methods to ensure the collection of tax debts. Overall, tax administration in Kazakhstan encompasses a wide range of activities aimed at ensuring compliance with tax laws and regulations, as well as efficient tax collection and administration. According to Zhamalov (2010), tax administration means a developing system of tax relations that coordinate the activities of tax authorities in a market economy. Tax relations in this case can be material and organizational. As in the case of the Tax Code, organizational relations arise during the formation and functioning of the system of tax authorities and the establishment and application of procedures for the tax activities of the state. Material tax relations arise when a taxpayer fulfills a tax obligation. (Zhamalov, 2010). The European Commission prioritizes honest and cost-effective reduction of taxes, which requires adequate resources and compliance from taxpayers. Tax administration includes functions such as registration of taxpayers, processing of tax declarations, verification and control of information, debt collection, and complaint consideration. European countries and OECD members prioritize both compliance and efficiency in tax processing, with a focus on improving tax authority activity and fulfilling obligations to taxpayers. Performance indicators for tax authorities, such as the level of tax compliance, have been studied by Michael Keen and Richard Slemrod and popularized in the US and UK (Keen & Slemrod, 2017). Tax administration is a form of public administration in the field of taxation and directly contributes to strengthening the economic security of the state tax system. Tax administration is one of the key elements of the public service management mechanism. Alesina and Ardagna (2010) noted that reducing the tax burden largely affects economic growth more than increasing government spending. However, keeping the tax burden unchanged to a lesser extent will lead to an economic downturn (p. 18). Arnold et al. (2011) have argued that the groups of taxes according to the degree of impact on economic growth are distributed as follows (in descending order): corporate income tax, tax on incomes of the population (moreover, the progressive scale affects largely), taxes on consumption, and taxes on property. (p. F60). Arnold, Brys, Heady, Johansson, Schwellnus, and Vartia (2011) argued that, in the long run, an increase in the share of taxes on consumption while keeping the total tax burden unchanged leads to an increase in GDP by 0.25- 1.00%. Folster and Henrekson (1998) confirmed the negative correlation between the tax burden and economic growth. Gemmell, Kneller, and Sanz (2013) point out that in the end, taxes on income (individuals and corporate profits) generally have a greater impact on economic growth. Tax authorities are usually large and powerful organizations that invest significant effort in their internal processes. The main internal processes of the tax authorities can be illustrated in the following figure: Tax administration is a system for managing tax relations. Tax and other state authorities carry it out. In a narrow sense, tax administration is understood as the control exercised by tax authorities over compliance with tax laws. The subject of tax administration is tax relations (a set of relationships between taxpayers, tax authorities and other subjects of taxation). The object of tax administration is the activities of tax authorities and the state system of taxes and fees. Tax administration refers to the system of governing bodies responsible for the procedural support of tax policy and the enforcement of tax laws. It includes a set of norms and rules that regulate tax actions and specific tax techniques, as well as determine measures of responsibility for violations of tax laws. While the concept of tax administration in Kazakhstan focuses on compliance with tax obligations and legislation by taxpayers, tax administration in OECD member countries and the European Commission includes an element of effective work of the tax authority. This involves collecting taxes in an honest and efficient manner at the lowest possible cost for taxpayers and the tax authority itself. The International Bureau of Fiscal Documentation identifies key functions of tax administration, such as registration of taxpayers, processing tax returns and third-party information, verification and control, forced collection of debts, and consideration of administrative complaints and grievances. To improve tax administration, the European Commission has published Fiscal Plans with recommendations for improving the work of tax authorities. The International Monetary Fund and the OECD also identify important features of tax authorities, such as autonomy, a separate department for the largest taxpayers, an extensive network of offices, and a legal framework that governs all taxes. Evaluating the effectiveness of tax administration involves assessing compliance with tax laws and improving the efficiency of tax authorities. In the US and UK, the performance of tax administration is often measured by the difference between what is legally due to be paid and what is collected by the tax authority. Effective tax administration requires political will, appropriate institutional form, trained officials, proper organization, and the use of modern information technology. The institutional form could be a separate revenue authority or any other structure that enables effective tax administration. The tax administration should be properly organized based on function or client groups instead of being organized on a tax-by-tax basis. Computerization and the use of modern information technology are essential but should be carefully integrated into tax administration. Although implementing effective tax administration requires time, resources, direction, and effort, it ultimately pays off, as demonstrated by countries such as Singapore and Chile. Therefore, with the right measures in place, effective tax administration is achievable and beneficial. Tax administration can be divided into two aspects: the system of governing bodies responsible for the procedural support of tax policy and the set of norms and rules that regulate tax actions and specific tax techniques. The definition and focus of tax administration can vary among different countries and organizations, but it generally involves the effective work of the tax authority to collect taxes in an honest and efficient manner while ensuring compliance with tax laws by taxpayers. The efficiency of tax administration is evaluated based on various features, such as autonomy, legal framework, and coverage of regions. The level of compliance with tax laws is also an important indicator of tax administration performance, especially in the US and UK. Any reforms in the tax and financial system should have a positive impact on the efficiency of tax administration. "The question of the impact of the tax system on the quality of life of the population in the context of social policy takes its rightful place among the social study of taxation to highlight the distorted profile of tax issues that are the subject of public debate. Fiscal policy issues are issues with significant distributional implications that are either relegated to the background or simply removed from the agenda. These include an income tax exemption for media coverage of taxation issues; the almost complete absence of taxation of wealth, including land; the changing nature of the taxation of local services over time and its implications for inequality; the absence of a special tax on luxury goods and the regressive nature of VAT and other indirect taxes based on consumption; the role of the tax system in increasing inequality; lack of taxation in school programs; the scale of financial transfers to corporations; and the extent of financial transfers to people with higher incomes; more comparative analysis, including the results of different tax rates in different countries of the world" (Ershova, 2017, p. 49). Results And Discussion The most important task is the execution of the budget, ensuring the full and timely receipt of taxes and other payments in general and for each source. For these purposes, local executive bodies should be interested in increasing resources by increasing the efficiency of production and services in economic sectors and areas of activity, as well as disclosing additional sources. For these purposes, it is necessary to improve tax administration, create conditions for the development of business activities, create a favorable investment climate for expanding production to increase jobs, and carry out constant work to identify and timely register taxable objects. Let us analyze the dynamics of tax revenues received by the budgetary system of the Republic of Kazakhstan (Fig. 1) and the dynamics of the share of tax revenues in GDP (Fig. 2). It should be noted that both in absolute and relative terms, the dynamics of tax revenues are practically the same, which indicates the predominance of the share of tax revenues in the structure of GDP. In 2021, the tax-to-GDP ratio in Kazakhstan was 15.6%, down 4.2 percent from the Asia-Pacific average of 19.8%. It was also below the OECD average of 34.1% by 18.5%. The tax-to-GDP ratio in Kazakhstan decreased by 2.6 percentage points from 16.7% in 2019 to 15.6% in 2021. From 2007 to 2021, the ratio of taxes to GDP in Kazakhstan decreased by 10.5%, from 26.1% to 15.6%. The highest tax-to-GDP ratio for this period was 27.6% in 2008, and the lowest was 14.1% in 2020. The structure of taxes refers to the share of each tax in total tax revenue. The largest share of tax revenue in Kazakhstan in 2021 was corporate income tax revenue (29.3%). The second largest share of tax revenue in 2021 comes from value added tax/goods and services tax (26%). State budget revenues in 2022 grew by 10.4%, while revenues to the budget revenue increased sharply in the last quarter, and the size of the transfer from the National Fund to the state budget, on the contrary, was at the minimum level for 2022. At the same time, state budget expenditures in 2022 increased by 29.7% qoq, while the size of the budget deficit increased by 1.6 trillion immediately. tenge (Figure 2). After two quarters of reduction, in the 4th quarter of 2022, state budget revenues excluding transfers from the NF increased immediately by 21.3% q/q (+10.4% q/q, considering transfers from the NF), and in annual terms, their growth amounted to 30.7%. In general, in 2022, state budget revenues, excluding transfers from the NF, increased by 38.1% yoy to 15.7 trillion, while the growth rate was more than twice as high as that in 2021 (+16.4%). Both tax and other payments contributed to the acceleration of budget revenue dynamics in 4Q 2022. Thus, tax revenues increased by 19% qoq (+31.2%), while other nontax revenues increased by 63.2% qoq. (+24.6%). The improvement in budget indicators occurred against the backdrop of an acceleration in economic growth from 2.5% y/y in 2022 to 3.2% in 2022 due to an increase in oil production and output dynamics in certain sectors of the republic. To find tax burden, the analysis of tax revenues to the Departments of State Revenues in the context of the republic is as follows. It can be observed that both in 2020 and in 2021, the city of Astana had the second largest share of tax revenues among all the regions of Kazakhstan, following the city of Almaty. However, there was a slight decrease in the share of tax revenues from the city of Astana in 2021 compared to 2020, from 14.6% to 12.6%. Meanwhile, the share of tax revenues from Almaty also decreased from 23.4% in 2020 to 25.6% in 2021. It seems that the city of Astana plays a significant role in the overall tax revenues of Kazakhstan, but its share decreased slightly in 2021 compared to 2020. The tax administration of the city of Astana is part of the State Revenue Committee of the Ministry of Finance and consists of one department and five territorial departments. Many authors come to a single assessment of the tax burden of the region, which is expressed by the following formula 1: where TB r is the tax burden of the region, T r – the amount of taxes paid by the region in the current period, GRP – gross regional product of the current year In the following, graphs and tables are drawn up using this formula for calculating the tax burden. According to the analysis for the period under study, the indicator shown in Figure 6 indicates an uneven distribution across regions, which in turn affects the volume of tax revenues and the need to increase the level of business activity. Figure 7 demonstrates that the level of tax burden is low; the OECD average is 25%, which may be due to tax policy aimed at improving the condition for doing business. In addition, it is the indicator of the total load that it is advisable to compare with the standard of living of the population. Therefore, it is impossible to determine a specific figure for the optimal tax burden. It is important to note that while a low tax burden can be beneficial for business activity, it may also lead to a shortfall in government revenue for public services and infrastructure. On the other hand, a high tax burden can lead to reduced incentives for entrepreneurship and investment, potentially hampering economic growth. The optimal tax burden for a particular country or region depends on a variety of factors, including the level of economic development, government spending priorities, and societal values. A delicate balance requires careful consideration and continuous evaluation. However, based on numerous studies by various authors, it can be noted that there is a certain “golden mean” for taxes, which ranges from 35 to 45%, and it all depends on each specific case. Table 1. The results of regression analysis of the impact of indicators on the level of growth of the state budget Coefficients Standard error t-statistic P value Lower 95% Upper 95% Coefficients Y-intersection 227,92 39,14 5,82 0,11 -269,44 725,28 -269,44 Inflation, %, (X1) -4,55 0,81 -5,59 0,11 -14,90 5,80 -14,90 GDP growth rate, %, (X2) 4,02 0,32 12,50 0,05 -0,07 8,10 -0,07 Unemployment rate, %, (X3) -47,14 7,31 -6,45 0,10 -139,97 45,69 -139,97 Indices of physical volume of industrial production, in % to the previous year, (X4) -5,18 1,07 -4,86 0,13 -18,74 8,37 -18,74 Oil price growth rates, (X5) -0,44 0,07 -6,53 0,10 -1,28 0,41 -1,28 Growth rate of the manufacturing industry 0,48 0,10 4,69 0,13 -0,83 1,80 -0,83 Growth rate of the purchasing software 0,18 0,02 7,65 0,08 -0,12 0,47 -0,12 All estimated regression coefficients are significant at the 10% significance level (α =0,1 = 10%) since the p values of all coefficients are less than the given significance level α =0,1. From this, we can conclude that the indices of the physical volume of industrial production and growth rate of the manufacturing industry are of the greatest importance for state budget revenues and the lowest GDP growth rates. Y=227,92-4,55x1+4,02x2-5,18x3-0,44x4-0,40x5+0,48x6+0,18x7 (2) In Astana, based on the analysis of 2010-2019, tax revenues increased by 357%, while the manufacturing industry increased by 827%. The significant increase in tax revenues in Astana may be attributed to the growth of the manufacturing industry. From this, we can conclude that other regions can develop the manufacturing industry and increase revenues to the budget. The volume of the gross domestic product of Kazakhstan for 2021 amounted to 82 trillion 207 billion 959 million and 700 thousand tenge. Compared to the same period of the previous year, GDP increased in real terms by 4.1%. In the production of the gross regional product, the largest share is occupied by the city of Almaty - 18.2%, and the smallest - by the North Kazakhstan region - 2.2%. High GRP growth rates are observed in the Almaty (7.6%) and Zhambyl (6.6%) regions and Almaty city (5.8%). According to the IMF’s April World Economic Review, Kazakhstan’s GDP growth in real terms in 2022 will be 2.3%. The GDP growth rate slowed down, among other things, under the influence of the unstable political situation in the world. It is predicted that in 2023, Kazakhstan's GDP growth rate will recover to 4.4%. The forecasts of the government, in particular the Ministry of National Economy, have also been adjusted. Considering the current situation, the growth of real GDP of the Republic of Kazakhstan was reduced from 3.9% to 2.1%. According to the results for 2021, investments in fixed assets in Kazakhstan exceeded the figures for 2020 by 2%. In the regional context, there are two clear leaders: the city of Shymkent, where the indicators increased by 66%, and the Kustanai and Aktobe regions, where investments in fixed assets increased by 26%. Atyrau - the historical leader in terms of share among the regions - reduced the volume of investments from 27% to 22%. This is the most significant drop in the share among all regions. The main reasons for the fall are the consequences of the fall in price quotations, which significantly affected the investment activity of oil producers. Table 2. Correlation analysis of the growth rates of state budget revenues, % and sectors of the economy of Kazakhstan Growth rates of state budget revenues, % Agriculture, forestry and fisheries Industry Construction Information and connection Financial and insurance activities Growth rates of state budget revenues, % 1 Agriculture, forestry and fisheries 0,134943764 1 Industry 0,046435171 -0,895849689 1 Construction 0,003134321 0,177268354 -0,566766002 1 Information and connection 0,032901437 0,97539109 -0,971470525 0,368524 1 Financial and insurance activities 0,902877895 0,071974564 0,263223007 -0,42624 -0,10358 1 According to the analysis, for the study period, the greatest impact on GDP growth in Kazakhstan, apart from the oil sector, is agriculture, financial and insurance activities, and industry. From this, it can be concluded that Kazakhstan needs to concentrate on the development of agriculture to diversify the economy. Table 3. Correlation analysis of the HDI of Kazakhstan and the impact of various indicators HDI GDP growth rate Growth rate of income from education Growth rates of education spending Healthcare spending growth rate Healthcare revenue growth rate HDI 1 GDP growth rate -0,679876984 1 Growth rate of income from education 0,516586765 -0,94429 1 Growth rates of education spending 0,814434255 -0,91811 0,906851 1 Healthcare spending growth rate 0,608912184 -0,98165 0,989306 0,932467 1 Healthcare revenue growth rate 0,366800829 -0,84449 0,973702 0,838274 0,930329 1 The Human Development Index (HDI) is an integral indicator calculated annually for cross-country comparison and measurement of living standards, literacy, education, and longevity as the main characteristics of the human potential of the study area. According to our analysis, the growth rate of GDP, the growth rate of spending on education and the growth rate of spending on health care have the greatest impact on this indicator. From this, it can be concluded that state revenues from taxes can have an impact on the quality of life of the cities of the state, as taxes are one of the main sources of funding for public services such as healthcare and education. Experts confirm the above-described problems, selected from the messages of the President of the country. The level of quality of life of the population directly depends on the state budget, i.e., from the ability of the government to allocate large amounts of the budget for public and social benefits, improve the level of education, improve the health care system, etc. However, it is noted that, unfortunately, in the country, a significant part of citizens avoids paying taxes. One of the most popular reasons is the low level of literacy, including in the taxation system. Another news portal reports that the President of Kazakhstan instructed the state apparatus to replenish the national treasury at the expense of taxes that are not repaid by the country's large companies. He emphasizes the existence of an evidence base indicating that successful companies avoid paying full taxes in every possible way and look for all sorts of ways to get around the necessary payments. Increased tax revenues can allow the state to increase its spending on these services, which can in turn have a positive impact on the human development index of the state. For example, increased spending on healthcare can lead to better access to medical care, improved health outcomes, and a higher life expectancy. Similarly, increased spending on education can lead to improved literacy rates, higher educational attainment, and better job prospects, all of which can contribute to overall human development. Within the framework of the approach, elasticity is defined as the ratio of the percentage change in tax revenues to the percentage change in the tax base, assuming no changes in the tax system during the period:β= ΔΤ/ΔΤΒ where b is the elasticity index (Buoyancy). If a change in the tax base results in a higher change in tax revenue, the elasticity will be greater than one and the tax is said to be elastic. Otherwise, the tax is assumed to be inelastic. An example of taxes with weak elasticity is taxes on the consumption of food or fuel, where the elasticity is less pronounced because the marginal consumption of these goods is less susceptible to change because of growth or decline in income, which is a proxy for the tax base. In turn, if there are no significant lags in tax collection and the rate structure is proportional, the tax elasticity will have a value close to 1. However, in the case of a progressive tax system, in particular regarding individual income tax, the elasticity will take a value higher 1. It is worth noting that the concept of elasticity also assumes that the tax system remains unchanged over the forecast horizon. Based on the elasticity formula (4), the forecast values of tax revenues are calculated as follows: Forecast of local budget revenues in Kazakhstan Regions 2021 Own income in the local budget 2022 Own income in the local budget Forecast 2023 Forecast 2024 Almaty 826,4 1175,1 1670,93 1730,222084 Astana 496,3 602,5 731,43 733,9992795 Turkestan region 118,8 164 226,40 237,2945634 Almaty 373,3 434,1 504,80 507,4817282 East Kazakhstan 425,6 558 559,74 568,7647227 Karaganda region 255 293,4 293,84 294,9525656 Shymkent 174,5 280,6 282,31 295,3509132 Zhambyl region 96,7 201,1 203,27 282,244416 Aktobe region 150,5 185,2 185,63 187,0371443 Mangistau region 182,5 213,7 214,07 214,9595513 Kostanay region 126 155,6 155,97 157,6867101 Atyrau region 425,6 558 559,74 573,2791423 Kyzylorda region 71,5 78,8 78,88 79,04490958 Akmola region 109,4 142,4 142,83 146,0775782 Pavlodar region 185,6 270,1 271,33 299,4527772 West Kazakhstan 124,2 148,1 148,38 150,2159511 North Kazakhstan 71 96,8 97,15 139,9178109 Concluding remarks Resource-rich economies such as Kazakhstan have a strong comparative advantage in commodities. The more open such economies are, the higher the reserves of natural resources per worker, and the lower their value in the international market. The production of foreign trade goods becomes more specialized, and exports are increasingly concentrated on several types of commodities. For example, in the city of Astana, other regions can develop the manufacturing industry and develop business activity to increase revenues to the budget. Moreover, the digitalization of the work of tax authorities significantly increases the revenues of the state budget. Digitalization can play a key role in helping tax authorities reduce compliance and administration costs, collect more revenue more efficiently, improve transparency and service to taxpayers, and adapt to big data flows. This report looks at how tax authorities can use technology and how risks can be identified and mitigated. It provides an assessment framework to support policy makers as they begin the planning process and outlines considerations for effectively implementing tax administration in the future. For example, the use of e-government services can make it easier for citizens and businesses to interact with the government and pay taxes online, reducing administrative costs and increasing efficiency. In general, regions can increase state budget revenues in various ways. By focusing on the development of key industries and the adoption of digital technologies, they can create a more prosperous future for their citizens and the country. Declarations "The datasets generated and/or analyzed during the current study are available from multiple sources, including the Bureau of National Statistics Agency for Strategic Planning and Reforms of the Republic of Kazakhstan, the Supreme Audit Chamber of the Republic of Kazakhstan, and The State Revenue Committee of the Ministry of Finance. Some additional data supporting the findings of this study are available upon request from the corresponding author." Conflict of interest The authors have no relevant financial or non-financial interests to disclose. References Popova, L. V., Drozhzhina, I. A., & Maslov, B. G. (2011). Tax systems of foreign countries: Study guide (2nd ed.). Moscow: Business and Service. Mishustin, M. V. (2007). Information and technological bases for the administration of property taxes: Monograph. Moscow: UNITY-DANA. Popova, L. V., Drozhzhina, I. A., & Maslov, B. G. (2011). Tax systems of foreign countries: Study guide (2nd ed.). Moscow: Business and Service. "On Taxes and Other Obligatory Payments to the Budget (Tax Code)" (2014). Retrieved from https://adilet.zan.kz/rus/docs/K1700000120 Zhamalov, A. (2010). Tax administration. Transfer pricing. Retrieved from http://docplayer.ru/28618781-Amanzhan-zhamalov-nalogovoe-administrirovanie-transfertnoe-cenoobrazovanie.html Keen, M., & Slemrod, J. (2017). Optimal tax administration. National Tax Journal, 70(1), 213-232. Alesina, A., & Adragna, S. (2010). Large changes in fiscal policy: Taxes versus spending. OECD, 1970-2007. Arnold, J., Brys, B., Heady, C., Johansson, A., Schwellnus, C., & Vartia, L. (2011). Tax policy for economic recovery and growth. Economic Journal, 121(550), F59-F80. doi: 10.1111/j.1468-0297.2010. 02447.x Folster, Stefan and Henrekson, Magnus. (1998). On the Relationship between Firms and Economic Performance: The Role of the Fiscal Regime. In Economic Policy and the Regulation of Corporate Securities (pp. 245-272). University of Chicago Press. Gemmell, N., Kneller, R., & Sanz, I. (2013). The growth effects of tax rates in the OECD. Journal of Economic Surveys, 27(4), 746-767. doi: 10.1111/joes.12010 Ershova, M. V. (2017). Formation of the organizational and economic mechanism for managing the sociocultural process of improving the quality of life of the population. Questions of modern science and practice, University. VI Vernadsky, No. 1, 49–54. Pictures Picture 1 is available in the Supplementary Files section Additional Declarations No competing interests reported. Supplementary Files Picture1.png Picture 1. Internal processes of the tax authorities Cite Share Download PDF Status: Posted Version 1 posted You are reading this latest preprint version Research Square lets you share your work early, gain feedback from the community, and start making changes to your manuscript prior to peer review in a journal. As a division of Research Square Company, we’re committed to making research communication faster, fairer, and more useful. We do this by developing innovative software and high quality services for the global research community. Our growing team is made up of researchers and industry professionals working together to solve the most critical problems facing scientific publishing. Also discoverable on Platform About Our Team In Review Editorial Policies Advisory Board Help Center Resources Author Services Accessibility API Access RSS feed Manage Cookie Preferences © Research Square 2026 | ISSN 2693-5015 (online) Privacy Policy Terms of Service Do Not Sell My Personal Information {"props":{"pageProps":{"initialData":{"identity":"rs-4204658","acceptedTermsAndConditions":true,"allowDirectSubmit":true,"archivedVersions":[],"articleType":"Research Article","associatedPublications":[],"authors":[{"id":289292112,"identity":"2a2f5a26-6cdd-40ff-8479-6baa5f01891c","order_by":0,"name":"Nessipbay Olzhas","email":"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAZAAAAAyAQMAAABI0h/eAAAABlBMVEX///8AAABVwtN+AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAA1ElEQVRIie2PsQrCMBCG4wNINjlx6CtcKAQHwVdJ38DRSeLSTboqPoKLUCiOF4ROLa4VF30AwdFuNoKrySiYb/oP/o+7YywQ+EGmjHrU04DcTmrmoQhN7K0MtVXQQ0FiVmFoQzf6KOZIpj2M4/i0Sx5XZBEfkGtLqWhYgZTNPYfuMLHZKpdSIYkUJrKp91ZRePFRkk6J13X+9FdMChL5qvDbInSpzDKFGJp+MVYI7l+mcDS3Nl2ILKvz83M+ifjIoTCgT3g3wVG3cP0J9KUVCAQCf80L/uROwruGbVoAAAAASUVORK5CYII=","orcid":"","institution":"L. N. Gumilyov Eurasian National University","correspondingAuthor":true,"submittingAuthor":false,"prefix":"","firstName":"Nessipbay","middleName":"","lastName":"Olzhas","suffix":""},{"id":289292113,"identity":"74a2e3f6-35fd-4443-9fd4-4533a108a3b7","order_by":1,"name":"Madina Serikova","email":"","orcid":"","institution":"L. N. Gumilyov Eurasian National University","correspondingAuthor":false,"submittingAuthor":false,"prefix":"","firstName":"Madina","middleName":"","lastName":"Serikova","suffix":""}],"badges":[],"createdAt":"2024-04-02 07:30:12","currentVersionCode":1,"declarations":"","doi":"10.21203/rs.3.rs-4204658/v1","doiUrl":"https://doi.org/10.21203/rs.3.rs-4204658/v1","draftVersion":[],"editorialEvents":[],"editorialNote":"","failedWorkflow":false,"files":[{"id":54560391,"identity":"a52ce386-d1ca-4d6e-a98f-85a030fd21fa","added_by":"auto","created_at":"2024-04-12 09:44:09","extension":"png","order_by":1,"title":"Figure 1","display":"","copyAsset":false,"role":"figure","size":16038,"visible":true,"origin":"","legend":"\u003cp\u003eTax revenues\u003c/p\u003e","description":"","filename":"1.png","url":"https://assets-eu.researchsquare.com/files/rs-4204658/v1/918260a9470b0f9abc4e7ca2.png"},{"id":54560389,"identity":"938777f3-792c-4a2d-968c-890b2a5a7dab","added_by":"auto","created_at":"2024-04-12 09:44:08","extension":"png","order_by":2,"title":"Figure 2","display":"","copyAsset":false,"role":"figure","size":18622,"visible":true,"origin":"","legend":"\u003cp\u003eGDP of Kazakhstan\u003c/p\u003e","description":"","filename":"2.png","url":"https://assets-eu.researchsquare.com/files/rs-4204658/v1/03959677342a2110d78b0207.png"},{"id":54559951,"identity":"02c71116-fc52-42f7-8ca0-08fa6aa448fa","added_by":"auto","created_at":"2024-04-12 09:36:08","extension":"png","order_by":3,"title":"Figure 3","display":"","copyAsset":false,"role":"figure","size":20345,"visible":true,"origin":"","legend":"\u003cp\u003eThe tax-to-GDP ratio of different countries\u003c/p\u003e","description":"","filename":"3.png","url":"https://assets-eu.researchsquare.com/files/rs-4204658/v1/4978892f5b96393a69abb302.png"},{"id":54559953,"identity":"264d1d9a-02a5-4bc1-b659-25734a45d889","added_by":"auto","created_at":"2024-04-12 09:36:08","extension":"png","order_by":4,"title":"Figure 4","display":"","copyAsset":false,"role":"figure","size":44923,"visible":true,"origin":"","legend":"\u003cp\u003eThe structure of tax revenues\u003c/p\u003e","description":"","filename":"4.png","url":"https://assets-eu.researchsquare.com/files/rs-4204658/v1/75a5175b626cc92f9a9401ef.png"},{"id":54559958,"identity":"5c8bee56-b3de-4458-8dc4-aff225d970c5","added_by":"auto","created_at":"2024-04-12 09:36:09","extension":"png","order_by":5,"title":"Figure 5","display":"","copyAsset":false,"role":"figure","size":39461,"visible":true,"origin":"","legend":"\u003cp\u003eThe analysis of tax revenues to the Departments of State Revenues in the context of the republic is in thousand tenge as follows.\u003c/p\u003e","description":"","filename":"5.png","url":"https://assets-eu.researchsquare.com/files/rs-4204658/v1/4a2e520a552b9031222e2a7b.png"},{"id":54560390,"identity":"5e9c8105-caf5-4e7b-adba-3d9181da9439","added_by":"auto","created_at":"2024-04-12 09:44:09","extension":"png","order_by":6,"title":"Figure 6","display":"","copyAsset":false,"role":"figure","size":53389,"visible":true,"origin":"","legend":"\u003cp\u003eShowing GRP in the context of Kazakhstan.\u003c/p\u003e","description":"","filename":"6.png","url":"https://assets-eu.researchsquare.com/files/rs-4204658/v1/a5e39a566af7edf42ec43320.png"},{"id":54559956,"identity":"0a55d526-933f-4aee-add9-43a5ca87f5c0","added_by":"auto","created_at":"2024-04-12 09:36:09","extension":"png","order_by":7,"title":"Figure 7","display":"","copyAsset":false,"role":"figure","size":57759,"visible":true,"origin":"","legend":"\u003cp\u003eAnalysis of tax burdens from 2020 to 2021\u003c/p\u003e","description":"","filename":"7.png","url":"https://assets-eu.researchsquare.com/files/rs-4204658/v1/e11d2219bce77a2fac68a8b7.png"},{"id":55265005,"identity":"f3bc664a-df6d-4405-adc0-c06ce6650cf4","added_by":"auto","created_at":"2024-04-25 01:53:30","extension":"pdf","order_by":0,"title":"","display":"","copyAsset":false,"role":"manuscript-pdf","size":643633,"visible":true,"origin":"","legend":"","description":"","filename":"manuscript.pdf","url":"https://assets-eu.researchsquare.com/files/rs-4204658/v1/883bd6a6-a7e2-44d6-b0d2-2717263ac666.pdf"},{"id":54559959,"identity":"5d2d14d6-1cc6-48dc-98bf-22083d3107ec","added_by":"auto","created_at":"2024-04-12 09:36:09","extension":"png","order_by":1,"title":"","display":"","copyAsset":false,"role":"supplement","size":31001,"visible":true,"origin":"","legend":"\u003cp\u003e\u003cstrong\u003ePicture 1. Internal processes of the tax authorities\u003c/strong\u003e\u003c/p\u003e","description":"","filename":"Picture1.png","url":"https://assets-eu.researchsquare.com/files/rs-4204658/v1/a936aa34c5af7d50d5633121.png"}],"financialInterests":"No competing interests reported.","formattedTitle":"The impact of tax administration on the socioeconomic development of the state ","fulltext":[{"header":"Introduction","content":"\u003cp\u003eThe president of Kazakhstan, Kassym-Jomart Tokayev, instructed the new government and deputies to form a fair, stable, and transparent tax system. The head of state stressed that it is necessary to stimulate business activity. The President of Kazakhstan emphasized that the main priorities remain improving the quality of life of citizens, the formation of a new quality of the nation and the strengthening of our centuries-old statehood. \u0026ldquo;The new tax policy model should ensure the optimal distribution of national wealth, a high level of economic activity and targeted support for priority sectors of the economy. The tax code and tax policy should be clear and stable. The entire process of interaction between fiscal authorities and business needs to be fully digitized. This will greatly facilitate the life of entrepreneurs and systematically increase budget revenues. Based on sectoral priorities, corporate income tax (CIT) and value added tax (VAT) rates, which form the lion\u0026apos;s share of the state budget, should be differentiated. Our main priorities remain improving the quality of life of citizens, the formation of a new quality of the nation and the strengthening of our centuries-old statehood. Based on this, today I want to present you my vision of the further work of the Parliament,\u0026rdquo; Tokayev added.\u003c/p\u003e\n\u003cp\u003eTaxes and tax policy are the most important components of the financial development of any state. Taxes, which are a tool for the redistribution of the gross domestic product, have a significant impact on the economic development of society.\u003c/p\u003e\n\u003cp\u003eIn most economically developed countries, tax revenues account for up to 80% of budget revenues. The development of a tax collection system that would guarantee a steady flow of funds to the budget is one of the state\u0026apos;s primary economic duties. A logically ordered and effective tax system depends on the organization of tax calculation and collection within the scope of tax administration.\u003c/p\u003e\n\u003cp\u003eTax receipts depend on many factors. Changes in tax legislation require constant monitoring of regulations in the financial sector; otherwise, errors may occur in the calculation and payment of taxes. In some cases, the deliberate distortion of reporting data, underestimation of the taxable base and shortfall in taxes to the budget require strengthening the control function of the tax authorities.\u003c/p\u003e\n\u003cp\u003eAt present, issues of improving the organization of tax administration as the most important institution that ensures the receipt of a significant share of budget revenues and influences the entire mechanism for regulating economic relations are of particular importance.\u003c/p\u003e"},{"header":"Methodology","content":"\u003cp\u003eDuring the study, methods of economic and statistical grouping, dynamic analysis, structural analysis, and comparative analysis were used.\u003c/p\u003e\n\u003cp\u003eAs part of the study, an analysis of tax revenues in the context of the regions of Kazakhstan was carried out. At the same time, the level of the tax burden in the regions of the country is calculated, and international indicators for evaluating the effectiveness of tax services are presented.\u003c/p\u003e"},{"header":"Literature Review","content":"\u003cp\u003eAccording to Popova, Drozhzhina, and Maslov (2011), \u0026quot;scientists believe that without a well-organized and highly efficient tax administration, the state tax policy cannot be fully implemented\u0026quot; (p. 70). According to Mishustin (2007), tax administration is defined as \u0026quot;the management of the system of organization of relations between taxpayers and government bodies, carried out by the bureaucracy as an organizational form of rational legal power, which consists in monitoring compliance with the rules and regulations governing tax relations and their technology\u0026quot; (p. 19). The author distinguishes between two definitions of tax administration: a broad definition that covers various aspects of the tax system, such as the powers and obligations of taxpayers and tax authorities, tax control procedures, and appeal processes, and a narrow definition that refers to the organizational activities and methods used by tax authorities. Popova, Drozhzhina, and Maslov (2011) explain that tax administration can be understood from two perspectives: first, as a system of management bodies responsible for the development and approval of tax policies and budgets, and second, as a set of rules and regulations governing tax procedures and determining penalties for violations of tax laws (p. 19).\u003c/p\u003e\n\u003cp\u003eThe concept of \u0026quot;tax administration\u0026quot; is relatively new for the Kazakh taxation system. However, there is no consensus among the authors on what constitutes \u0026ldquo;tax administration\u0026rdquo;.\u003c/p\u003e\n\u003cp\u003eAccording to the Tax Code of Kazakhstan, the term \u0026quot;tax administration\u0026quot; refers to a variety of tasks carried out by tax authorities (Tax Code, 2018). These activities include tax control, which entails enforcing unfulfilled tax responsibilities as well as checking compliance with tax laws and regulations. Tax authorities are responsible for providing public services to taxpayers, tax agents, and other authorized state bodies in accordance with the laws of Kazakhstan. Moreover, tax administration in Kazakhstan involves the use of various methods to ensure the collection of tax debts. Overall, tax administration in Kazakhstan encompasses a wide range of activities aimed at ensuring compliance with tax laws and regulations, as well as efficient tax collection and administration.\u003c/p\u003e\n\u003cp\u003eAccording to Zhamalov (2010), tax administration means a developing system of tax relations that coordinate the activities of tax authorities in a market economy. Tax relations in this case can be material and organizational. As in the case of the Tax Code, organizational relations arise during the formation and functioning of the system of tax authorities and the establishment and application of procedures for the tax activities of the state. Material tax relations arise when a taxpayer fulfills a tax obligation. (Zhamalov, 2010).\u003c/p\u003e\n\u003cp\u003eThe European Commission prioritizes honest and cost-effective reduction of taxes, which requires adequate resources and compliance from taxpayers. Tax administration includes functions such as registration of taxpayers, processing of tax declarations, verification and control of information, debt collection, and complaint consideration. European countries and OECD members prioritize both compliance and efficiency in tax processing, with a focus on improving tax authority activity and fulfilling obligations to taxpayers. Performance indicators for tax authorities, such as the level of tax compliance, have been studied by Michael Keen and Richard Slemrod and popularized in the US and UK (Keen \u0026amp; Slemrod, 2017).\u003c/p\u003e\n\u003cp\u003eTax administration is a form of public administration in the field of taxation and directly contributes to strengthening the economic security of the state tax system. Tax administration is one of the key elements of the public service management mechanism.\u003c/p\u003e\n\u003cp\u003eAlesina and Ardagna (2010) noted that reducing the tax burden largely affects economic growth more than increasing government spending. However, keeping the tax burden unchanged to a lesser extent will lead to an economic downturn (p. 18).\u003c/p\u003e\n\u003cp\u003eArnold et al. (2011) have argued that the groups of taxes according to the degree of impact on economic growth are distributed as follows (in descending order): corporate income tax, tax on incomes of the population (moreover, the progressive scale affects largely), taxes on consumption, and taxes on property. (p. F60).\u003c/p\u003e\n\u003cp\u003eArnold, Brys, Heady, Johansson, Schwellnus, and Vartia (2011) argued that, in the long run, an increase in the share of taxes on consumption while keeping the total tax burden unchanged leads to an increase in GDP by 0.25- 1.00%.\u003c/p\u003e\n\u003cp\u003eFolster and Henrekson (1998) confirmed the negative correlation between the tax burden and economic growth.\u003c/p\u003e\n\u003cp\u003eGemmell, Kneller, and Sanz (2013) point out that in the end, taxes on income (individuals and corporate profits) generally have a greater impact on economic growth.\u003c/p\u003e\n\u003cp\u003eTax authorities are usually large and powerful organizations that invest significant effort in their internal processes. The main internal processes of the tax authorities can be illustrated in the following figure:\u003c/p\u003e\n\u003cp\u003eTax administration is a system for managing tax relations. Tax and other state authorities carry it out. In a narrow sense, tax administration is understood as the control exercised by tax authorities over compliance with tax laws. The subject of tax administration is tax relations (a set of relationships between taxpayers, tax authorities and other subjects of taxation). The object of tax administration is the activities of tax authorities and the state system of taxes and fees. Tax administration refers to the system of governing bodies responsible for the procedural support of tax policy and the enforcement of tax laws. It includes a set of norms and rules that regulate tax actions and specific tax techniques, as well as determine measures of responsibility for violations of tax laws. While the concept of tax administration in Kazakhstan focuses on compliance with tax obligations and legislation by taxpayers, tax administration in OECD member countries and the European Commission includes an element of effective work of the tax authority. This involves collecting taxes in an honest and efficient manner at the lowest possible cost for taxpayers and the tax authority itself. The International Bureau of Fiscal Documentation identifies key functions of tax administration, such as registration of taxpayers, processing tax returns and third-party information, verification and control, forced collection of debts, and consideration of administrative complaints and grievances. To improve tax administration, the European Commission has published Fiscal Plans with recommendations for improving the work of tax authorities. The International Monetary Fund and the OECD also identify important features of tax authorities, such as autonomy, a separate department for the largest taxpayers, an extensive network of offices, and a legal framework that governs all taxes. Evaluating the effectiveness of tax administration involves assessing compliance with tax laws and improving the efficiency of tax authorities. In the US and UK, the performance of tax administration is often measured by the difference between what is legally due to be paid and what is collected by the tax authority.\u003c/p\u003e\n\u003cp\u003eEffective tax administration requires political will, appropriate institutional form, trained officials, proper organization, and the use of modern information technology. The institutional form could be a separate revenue authority or any other structure that enables effective tax administration.\u003c/p\u003e\n\u003cp\u003eThe tax administration should be properly organized based on function or client groups instead of being organized on a tax-by-tax basis. Computerization and the use of modern information technology are essential but should be carefully integrated into tax administration.\u003c/p\u003e\n\u003cp\u003eAlthough implementing effective tax administration requires time, resources, direction, and effort, it ultimately pays off, as demonstrated by countries such as Singapore and Chile. Therefore, with the right measures in place, effective tax administration is achievable and beneficial.\u003c/p\u003e\n\u003cp\u003eTax administration can be divided into two aspects: the system of governing bodies responsible for the procedural support of tax policy and the set of norms and rules that regulate tax actions and specific tax techniques. The definition and focus of tax administration can vary among different countries and organizations, but it generally involves the effective work of the tax authority to collect taxes in an honest and efficient manner while ensuring compliance with tax laws by taxpayers. The efficiency of tax administration is evaluated based on various features, such as autonomy, legal framework, and coverage of regions. The level of compliance with tax laws is also an important indicator of tax administration performance, especially in the US and UK. Any reforms in the tax and financial system should have a positive impact on the efficiency of tax administration.\u003c/p\u003e\n\u003cp\u003e\u0026quot;The question of the impact of the tax system on the quality of life of the population in the context of social policy takes its rightful place among the social study of taxation to highlight the distorted profile of tax issues that are the subject of public debate. Fiscal policy issues are issues with significant distributional implications that are either relegated to the background or simply removed from the agenda. These include an income tax exemption for media coverage of taxation issues; the almost complete absence of taxation of wealth, including land; the changing nature of the taxation of local services over time and its implications for inequality; the absence of a special tax on luxury goods and the regressive nature of VAT and other indirect taxes based on consumption; the role of the tax system in increasing inequality; lack of taxation in school programs; the scale of financial transfers to corporations; and the extent of financial transfers to people with higher incomes; more comparative analysis, including the results of different tax rates in different countries of the world\u0026quot; (Ershova, 2017, p. 49).\u003c/p\u003e"},{"header":"Results And Discussion","content":"\u003cp\u003eThe most important task is the execution of the budget, ensuring the full and timely receipt of taxes and other payments in general and for each source. For these purposes, local executive bodies should be interested in increasing resources by increasing the efficiency of production and services in economic sectors and areas of activity, as well as disclosing additional sources. For these purposes, it is necessary to improve tax administration, create conditions for the development of business activities, create a favorable investment climate for expanding production to increase jobs, and carry out constant work to identify and timely register taxable objects.\u003c/p\u003e\n\u003cp\u003eLet us analyze the dynamics of tax revenues received by the budgetary system of the Republic of Kazakhstan (Fig. 1) and the dynamics of the share of tax revenues in GDP (Fig. 2). It should be noted that both in absolute and relative terms, the dynamics of tax revenues are practically the same, which indicates the predominance of the share of tax revenues in the structure of GDP.\u003c/p\u003e\n\u003cp\u003eIn 2021, the tax-to-GDP ratio in Kazakhstan was 15.6%, down 4.2 percent from the Asia-Pacific average of 19.8%. It was also below the OECD average of 34.1% by 18.5%.\u003c/p\u003e\n\u003cp\u003eThe tax-to-GDP ratio in Kazakhstan decreased by 2.6 percentage points from 16.7% in 2019 to 15.6% in 2021. From 2007 to 2021, the ratio of taxes to GDP in Kazakhstan decreased by 10.5%, from 26.1% to 15.6%. The highest tax-to-GDP ratio for this period was 27.6% in 2008, and the lowest was 14.1% in 2020.\u003c/p\u003e\n\u003cp\u003eThe structure of taxes refers to the share of each tax in total tax revenue. The largest share of tax revenue in Kazakhstan in 2021 was corporate income tax revenue (29.3%). The second largest share of tax revenue in 2021 comes from value added tax/goods and services tax (26%).\u003c/p\u003e\n\u003cp\u003eState budget revenues in 2022 grew by 10.4%, while revenues to the budget revenue increased sharply in the last quarter, and the size of the transfer from the National Fund to the state budget, on the contrary, was at the minimum level for 2022. At the same time, state budget expenditures in 2022 increased by 29.7% qoq, while the size of the budget deficit increased by 1.6 trillion immediately. tenge (Figure 2).\u003c/p\u003e\n\u003cp\u003eAfter two quarters of reduction, in the 4th quarter of 2022, state budget revenues excluding transfers from the NF increased immediately by 21.3% q/q (+10.4% q/q, considering transfers from the NF), and in annual terms, their growth amounted to 30.7%. In general, in 2022, state budget revenues, excluding transfers from the NF, increased by 38.1% yoy to 15.7 trillion, while the growth rate was more than twice as high as that in 2021 (+16.4%). Both tax and other payments contributed to the acceleration of budget revenue dynamics in 4Q 2022. Thus, tax revenues increased by 19% qoq (+31.2%), while other nontax revenues increased by 63.2% qoq. (+24.6%). The improvement in budget indicators occurred against the backdrop of an acceleration in economic growth from 2.5% y/y in 2022 to 3.2% in 2022 due to an increase in oil production and output dynamics in certain sectors of the republic.\u003c/p\u003e\n\u003cp\u003eTo find tax burden, the analysis of tax revenues to the Departments of State Revenues in the context of the republic is as follows.\u003c/p\u003e\n\u003cp\u003eIt can be observed that both in 2020 and in 2021, the city of Astana had the second largest share of tax revenues among all the regions of Kazakhstan, following the city of Almaty. However, there was a slight decrease in the share of tax revenues from the city of Astana in 2021 compared to 2020, from 14.6% to 12.6%. Meanwhile, the share of tax revenues from Almaty also decreased from 23.4% in 2020 to 25.6% in 2021.\u003c/p\u003e\n\u003cp\u003eIt seems that the city of Astana plays a significant role in the overall tax revenues of Kazakhstan, but its share decreased slightly in 2021 compared to 2020. The tax administration of the city of Astana is part of the State Revenue Committee of the Ministry of Finance and consists of one department and five territorial departments.\u003c/p\u003e\n\u003cp\u003eMany authors come to a single assessment of the tax burden of the region, which is expressed by the following formula 1:\u003c/p\u003e\n\u003cp\u003e\u003cimg src=\"data:image/png;base64,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\" width=\"370\" height=\"49\"\u003e\u003c/p\u003e\n\u003cp\u003ewhere TB\u003csub\u003er\u0026nbsp;\u003c/sub\u003eis the tax burden of the region,\u003c/p\u003e\n\u003cp\u003eT\u003csub\u003er\u003c/sub\u003e \u0026ndash; the amount of taxes paid by the region in the current period,\u003c/p\u003e\n\u003cp\u003eGRP \u0026ndash; gross regional product of the current year\u003c/p\u003e\n\u003cp\u003eIn the following, graphs and tables are drawn up using this formula for calculating the tax burden.\u003c/p\u003e\n\u003cp\u003eAccording to the analysis for the period under study, the indicator shown in Figure 6 indicates an uneven distribution across regions, which in turn affects the volume of tax revenues and the need to increase the level of business activity.\u003c/p\u003e\n\u003cp\u003eFigure 7 demonstrates that the level of tax burden is low; the OECD average is 25%, which may be due to tax policy aimed at improving the condition for doing business. In addition, it is the indicator of the total load that it is advisable to compare with the standard of living of the population. Therefore, it is impossible to determine a specific figure for the optimal tax burden. It is important to note that while a low tax burden can be beneficial for business activity, it may also lead to a shortfall in government revenue for public services and infrastructure. On the other hand, a high tax burden can lead to reduced incentives for entrepreneurship and investment, potentially hampering economic growth. The optimal tax burden for a particular country or region depends on a variety of factors, including the level of economic development, government spending priorities, and societal values. A delicate balance requires careful consideration and continuous evaluation. However, based on numerous studies by various authors, it can be noted that there is a certain \u0026ldquo;golden mean\u0026rdquo; for taxes, which ranges from 35 to 45%, and it all depends on each specific case.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 1.\u0026nbsp;\u003c/strong\u003eThe results of regression analysis of the impact of indicators on the level of growth of the state budget\u003c/p\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd width=\"21.70418006430868%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003e\u0026nbsp;\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eCoefficients\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.897106109324758%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eStandard error\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.45016077170418%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003et-statistic\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"8.038585209003216%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eP value\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"top\"\u003e\n \u003cp\u003eLower 95%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"top\"\u003e\n \u003cp\u003eUpper 95%\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eCoefficients\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"21.70418006430868%\"\u003e\n \u003cp\u003eY-intersection\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e227,92\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.897106109324758%\" valign=\"bottom\"\u003e\n \u003cp\u003e39,14\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.45016077170418%\" valign=\"bottom\"\u003e\n \u003cp\u003e5,82\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"8.038585209003216%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,11\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e-269,44\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e725,28\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-269,44\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"21.70418006430868%\"\u003e\n \u003cp\u003eInflation, %, (X1)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-4,55\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.897106109324758%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,81\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.45016077170418%\" valign=\"bottom\"\u003e\n \u003cp\u003e-5,59\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"8.038585209003216%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,11\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e-14,90\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e5,80\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-14,90\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"21.70418006430868%\"\u003e\n \u003cp\u003eGDP growth rate, %,\u003c/p\u003e\n \u003cp\u003e(X2)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e4,02\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.897106109324758%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,32\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.45016077170418%\" valign=\"bottom\"\u003e\n \u003cp\u003e12,50\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"8.038585209003216%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,05\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,07\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e8,10\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,07\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"21.70418006430868%\"\u003e\n \u003cp\u003eUnemployment rate, %,\u003c/p\u003e\n \u003cp\u003e(X3)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-47,14\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.897106109324758%\" valign=\"bottom\"\u003e\n \u003cp\u003e7,31\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.45016077170418%\" valign=\"bottom\"\u003e\n \u003cp\u003e-6,45\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"8.038585209003216%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,10\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e-139,97\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e45,69\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-139,97\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"21.70418006430868%\"\u003e\n \u003cp\u003eIndices of physical volume of industrial production, in % to the previous year,\u003c/p\u003e\n \u003cp\u003e(X4)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-5,18\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.897106109324758%\" valign=\"bottom\"\u003e\n \u003cp\u003e1,07\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.45016077170418%\" valign=\"bottom\"\u003e\n \u003cp\u003e-4,86\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"8.038585209003216%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,13\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e-18,74\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e8,37\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-18,74\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"21.70418006430868%\"\u003e\n \u003cp\u003eOil price growth rates,\u003c/p\u003e\n \u003cp\u003e(X5)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,44\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.897106109324758%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,07\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.45016077170418%\" valign=\"bottom\"\u003e\n \u003cp\u003e-6,53\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"8.038585209003216%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,10\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e-1,28\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,41\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-1,28\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"21.70418006430868%\" valign=\"bottom\"\u003e\n \u003cp\u003eGrowth rate of the manufacturing industry\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,48\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.897106109324758%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,10\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.45016077170418%\" valign=\"bottom\"\u003e\n \u003cp\u003e4,69\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"8.038585209003216%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,13\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,83\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e1,80\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,83\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"21.70418006430868%\" valign=\"bottom\"\u003e\n \u003cp\u003eGrowth rate of the purchasing software\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,18\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.897106109324758%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,02\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.45016077170418%\" valign=\"bottom\"\u003e\n \u003cp\u003e7,65\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"8.038585209003216%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,08\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,12\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"9.32475884244373%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,47\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.630225080385852%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,12\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cbr\u003e\u003c/p\u003e\n\u003cp\u003eAll estimated regression coefficients are significant at the 10% significance level (\u0026alpha; =0,1 = 10%) since the p values of all coefficients are less than the given significance level \u0026alpha; =0,1. From this, we can conclude that the indices of the physical volume of industrial production and growth rate of the manufacturing industry are of the greatest importance for state budget revenues and the lowest GDP growth rates.\u003c/p\u003e\n\u003cp\u003eY=227,92-4,55x1+4,02x2-5,18x3-0,44x4-0,40x5+0,48x6+0,18x7 (2)\u003c/p\u003e\n\u003cp\u003eIn Astana, based on the analysis of 2010-2019, tax revenues increased by 357%, while the manufacturing industry increased by 827%. The significant increase in tax revenues in Astana may be attributed to the growth of the manufacturing industry. From this, we can conclude that other regions can develop the manufacturing industry and increase revenues to the budget.\u003c/p\u003e\n\u003cp\u003eThe volume of the gross domestic product of Kazakhstan for 2021 amounted to 82 trillion 207 billion 959 million and 700 thousand tenge. Compared to the same period of the previous year, GDP increased in real terms by 4.1%.\u003c/p\u003e\n\u003cp\u003eIn the production of the gross regional product, the largest share is occupied by the city of Almaty - 18.2%, and the smallest - by the North Kazakhstan region - 2.2%. High GRP growth rates are observed in the Almaty (7.6%) and Zhambyl (6.6%) regions and Almaty city (5.8%).\u003c/p\u003e\n\u003cp\u003eAccording to the IMF\u0026rsquo;s April World Economic Review, Kazakhstan\u0026rsquo;s GDP growth in real terms in 2022 will be 2.3%.\u003c/p\u003e\n\u003cp\u003eThe GDP growth rate slowed down, among other things, under the influence of the unstable political situation in the world. It is predicted that in 2023, Kazakhstan\u0026apos;s GDP growth rate will recover to 4.4%.\u003c/p\u003e\n\u003cp\u003eThe forecasts of the government, in particular the Ministry of National Economy, have also been adjusted. Considering the current situation, the growth of real GDP of the Republic of Kazakhstan was reduced from 3.9% to 2.1%. According to the results for 2021, investments in fixed assets in Kazakhstan exceeded the figures for 2020 by 2%. In the regional context, there are two clear leaders: the city of Shymkent, where the indicators increased by 66%, and the Kustanai and Aktobe regions, where investments in fixed assets increased by 26%.\u003c/p\u003e\n\u003cp\u003eAtyrau - the historical leader in terms of share among the regions - reduced the volume of investments from 27% to 22%. This is the most significant drop in the share among all regions. The main reasons for the fall are the consequences of the fall in price quotations, which significantly affected the investment activity of oil producers.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 2.\u003c/strong\u003e Correlation analysis of the growth rates of state budget revenues, % and sectors of the economy of Kazakhstan\u003c/p\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd width=\"15.569823434991974%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003e\u0026nbsp;\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eGrowth rates of state budget revenues, %\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.556982343499197%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eAgriculture, forestry and fisheries\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eIndustry\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.92776886035313%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eConstruction\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.038523274478331%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eInformation and\u003c/em\u003e\u003c/p\u003e\n \u003cp\u003e\u003cem\u003econnection\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.48314606741573%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eFinancial and insurance activities\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"15.569823434991974%\" valign=\"bottom\"\u003e\n \u003cp\u003eGrowth rates of state budget revenues, %\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.556982343499197%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.92776886035313%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.038523274478331%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.48314606741573%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"15.569823434991974%\" valign=\"bottom\"\u003e\n \u003cp\u003eAgriculture, forestry and fisheries\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,134943764\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.556982343499197%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.92776886035313%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.038523274478331%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.48314606741573%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"15.569823434991974%\" valign=\"bottom\"\u003e\n \u003cp\u003eIndustry\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,046435171\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.556982343499197%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,895849689\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.92776886035313%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.038523274478331%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.48314606741573%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"15.569823434991974%\" valign=\"bottom\"\u003e\n \u003cp\u003eConstruction\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,003134321\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.556982343499197%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,177268354\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,566766002\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.92776886035313%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.038523274478331%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.48314606741573%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"15.569823434991974%\" valign=\"bottom\"\u003e\n \u003cp\u003eInformation and\u003c/p\u003e\n \u003cp\u003econnection\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,032901437\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.556982343499197%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,97539109\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,971470525\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.92776886035313%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,368524\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.038523274478331%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.48314606741573%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"15.569823434991974%\" valign=\"bottom\"\u003e\n \u003cp\u003eFinancial and insurance activities\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,902877895\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"11.556982343499197%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,071974564\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.21187800963082%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,263223007\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"14.92776886035313%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,42624\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.038523274478331%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,10358\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.48314606741573%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cbr\u003e\u003c/p\u003e\n\u003cp\u003eAccording to the analysis, for the study period, the greatest impact on GDP growth in Kazakhstan, apart from the oil sector, is agriculture, financial and insurance activities, and industry. From this, it can be concluded that Kazakhstan needs to concentrate on the development of agriculture to diversify the economy.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 3.\u003c/strong\u003e Correlation analysis of the HDI of Kazakhstan and the impact of various indicators\u003c/p\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd width=\"17.014446227929373%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003e\u0026nbsp;\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.680577849117174%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eHDI\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.593900481540931%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eGDP growth rate\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eGrowth rate of income from education\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eGrowth rates of education spending\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eHealthcare spending growth rate\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u003cem\u003eHealthcare revenue growth rate\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"17.014446227929373%\" valign=\"bottom\"\u003e\n \u003cp\u003eHDI\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.680577849117174%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.593900481540931%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"17.014446227929373%\" valign=\"bottom\"\u003e\n \u003cp\u003eGDP growth rate\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.680577849117174%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,679876984\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.593900481540931%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"17.014446227929373%\" valign=\"bottom\"\u003e\n \u003cp\u003eGrowth rate of income from education\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.680577849117174%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,516586765\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.593900481540931%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,94429\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"17.014446227929373%\" valign=\"bottom\"\u003e\n \u003cp\u003eGrowth rates of education spending\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.680577849117174%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,814434255\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.593900481540931%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,91811\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,906851\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"17.014446227929373%\" valign=\"bottom\"\u003e\n \u003cp\u003eHealthcare spending growth rate\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.680577849117174%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,608912184\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.593900481540931%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,98165\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,989306\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,932467\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"17.014446227929373%\" valign=\"bottom\"\u003e\n \u003cp\u003eHealthcare revenue growth rate\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"12.680577849117174%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,366800829\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"10.593900481540931%\" valign=\"bottom\"\u003e\n \u003cp\u003e-0,84449\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,973702\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"13.001605136436597%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,838274\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e0,930329\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"16.853932584269664%\" valign=\"bottom\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cbr\u003e\u003c/p\u003e\n\u003cp\u003eThe Human Development Index (HDI) is an integral indicator calculated annually for cross-country comparison and measurement of living standards, literacy, education, and longevity as the main characteristics of the human potential of the study area. According to our analysis, the growth rate of GDP, the growth rate of spending on education and the growth rate of spending on health care have the greatest impact on this indicator. From this, it can be concluded that state revenues from taxes can have an impact on the quality of life of the cities of the state, as taxes are one of the main sources of funding for public services such as healthcare and education.\u003c/p\u003e\n\u003cp\u003eExperts confirm the above-described problems, selected from the messages of the President of the country. The level of quality of life of the population directly depends on the state budget, i.e., from the ability of the government to allocate large amounts of the budget for public and social benefits, improve the level of education, improve the health care system, etc. However, it is noted that, unfortunately, in the country, a significant part of citizens avoids paying taxes. One of the most popular reasons is the low level of literacy, including in the taxation system. Another news portal reports that the President of Kazakhstan instructed the state apparatus to replenish the national treasury at the expense of taxes that are not repaid by the country\u0026apos;s large companies. He emphasizes the existence of an evidence base indicating that successful companies avoid paying full taxes in every possible way and look for all sorts of ways to get around the necessary payments.\u003c/p\u003e\n\u003cp\u003eIncreased tax revenues can allow the state to increase its spending on these services, which can in turn have a positive impact on the human development index of the state. For example, increased spending on healthcare can lead to better access to medical care, improved health outcomes, and a higher life expectancy. Similarly, increased spending on education can lead to improved literacy rates, higher educational attainment, and better job prospects, all of which can contribute to overall human development.\u003c/p\u003e\n\u003cp\u003eWithin the framework of the approach, elasticity is defined as the ratio of the percentage change in tax revenues to the percentage change in the tax base, assuming no changes in the tax system during the period:\u0026beta;=\u0026nbsp;\u0026Delta;\u0026Tau;/\u0026Delta;\u0026Tau;\u0026Beta;\u003c/p\u003e\n\u003cp\u003ewhere b is the elasticity index (Buoyancy).\u003c/p\u003e\n\u003cp\u003eIf a change in the tax base results in a higher change in tax revenue, the elasticity will be greater than one and the tax is said to be elastic. Otherwise, the tax is assumed to be inelastic. An example of taxes with weak elasticity is taxes on the consumption of food or fuel, where the elasticity is less pronounced because the marginal consumption of these goods is less susceptible to change because of growth or decline in income, which is a proxy for the tax base. In turn, if there are no significant lags in tax collection and the rate structure is proportional, the tax elasticity will have a value close to 1. However, in the case of a progressive tax system, in particular regarding individual income tax, the elasticity will take a value higher 1. It is worth noting that the concept of elasticity also assumes that the tax system remains unchanged over the forecast horizon.\u003c/p\u003e\n\u003cp\u003eBased on the elasticity formula (4), the forecast values of tax revenues are calculated as follows:\u0026nbsp;\u003cimg src=\"data:image/png;base64,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\" width=\"152\" height=\"37\"\u003e\u003c/p\u003e\n\u003cp\u003eForecast of local budget revenues in Kazakhstan\u003c/p\u003e\n\u003ctable border=\"1\" cellspacing=\"0\" cellpadding=\"0\" width=\"518\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eRegions\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e2021 Own income in the local budget\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e2022 Own income in the local budget\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eForecast\u0026nbsp;2023\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003eForecast\u0026nbsp;2024\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e\u0026nbsp;Almaty\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e826,4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e1175,1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e1670,93\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e1730,222084\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eAstana\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e496,3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e602,5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e731,43\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e733,9992795\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eTurkestan\u0026nbsp;region\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e118,8\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e164\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e226,40\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e237,2945634\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eAlmaty\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e373,3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e434,1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e504,80\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e507,4817282\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eEast Kazakhstan\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e425,6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e558\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e559,74\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e568,7647227\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eKaraganda\u0026nbsp;region\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e255\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e293,4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e293,84\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e294,9525656\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eShymkent\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e174,5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e280,6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e282,31\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e295,3509132\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eZhambyl\u0026nbsp;region\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e96,7\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e201,1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e203,27\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e282,244416\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eAktobe region\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e150,5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e185,2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e185,63\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e187,0371443\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eMangistau\u0026nbsp;region\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e182,5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e213,7\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e214,07\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e214,9595513\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eKostanay\u0026nbsp;region\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e126\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e155,6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e155,97\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e157,6867101\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eAtyrau\u0026nbsp;region\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e425,6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e558\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e559,74\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e573,2791423\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eKyzylorda region\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e71,5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e78,8\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e78,88\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e79,04490958\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eAkmola region\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e109,4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e142,4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e142,83\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e146,0775782\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003ePavlodar\u0026nbsp;region\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e185,6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e270,1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e271,33\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e299,4527772\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eWest Kazakhstan\u0026nbsp;\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e124,2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e148,1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e148,38\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e150,2159511\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003eNorth Kazakhstan\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e71\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.56756756756757%\" valign=\"top\"\u003e\n \u003cp\u003e96,8\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"23.55212355212355%\" valign=\"top\"\u003e\n \u003cp\u003e97,15\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd width=\"17.76061776061776%\" valign=\"top\"\u003e\n \u003cp\u003e139,9178109\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e"},{"header":"Concluding remarks","content":"\u003cp\u003eResource-rich economies such as Kazakhstan have a strong comparative advantage in commodities. The more open such economies are, the higher the reserves of natural resources per worker, and the lower their value in the international market. The production of foreign trade goods becomes more specialized, and exports are increasingly concentrated on several types of commodities. For example, in the city of Astana, other regions can develop the manufacturing industry and develop business activity to increase revenues to the budget. Moreover, the digitalization of the work of tax authorities significantly increases the revenues of the state budget.\u003c/p\u003e\n\u003cp\u003eDigitalization can play a key role in helping tax authorities reduce compliance and administration costs, collect more revenue more efficiently, improve transparency and service to taxpayers, and adapt to big data flows. This report looks at how tax authorities can use technology and how risks can be identified and mitigated. It provides an assessment framework to support policy makers as they begin the planning process and outlines considerations for effectively implementing tax administration in the future.\u003c/p\u003e\n\u003cp\u003eFor example, the use of e-government services can make it easier for citizens and businesses to interact with the government and pay taxes online, reducing administrative costs and increasing efficiency.\u003c/p\u003e\n\u003cp\u003eIn general, regions can increase state budget revenues in various ways. By focusing on the development of key industries and the adoption of digital technologies, they can create a more prosperous future for their citizens and the country.\u003c/p\u003e"},{"header":"Declarations","content":"\u003cp\u003e\u0026quot;The datasets generated and/or analyzed during the current study are available from multiple sources, including the Bureau of National Statistics Agency for Strategic Planning and Reforms of the Republic of Kazakhstan, the Supreme Audit Chamber of the Republic of Kazakhstan, and The State Revenue Committee of the Ministry of Finance. Some additional data supporting the findings of this study are available upon request from the corresponding author.\u0026quot;\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eConflict of interest\u0026nbsp;\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003eThe authors have no relevant financial or non-financial interests to disclose.\u0026nbsp;\u003c/p\u003e"},{"header":"References","content":"\u003col\u003e\n\u003cli\u003ePopova, L. V., Drozhzhina, I. A., \u0026amp; Maslov, B. G. (2011). Tax systems of foreign countries: Study guide (2nd ed.). Moscow: Business and Service.\u003c/li\u003e\n\u003cli\u003eMishustin, M. V. (2007). Information and technological bases for the administration of property taxes: Monograph. Moscow: UNITY-DANA.\u003c/li\u003e\n\u003cli\u003ePopova, L. V., Drozhzhina, I. A., \u0026amp; Maslov, B. G. (2011). Tax systems of foreign countries: Study guide (2nd ed.). Moscow: Business and Service.\u003c/li\u003e\n\u003cli\u003e\u0026quot;On Taxes and Other Obligatory Payments to the Budget (Tax Code)\u0026quot; (2014). Retrieved from https://adilet.zan.kz/rus/docs/K1700000120\u003c/li\u003e\n\u003cli\u003eZhamalov, A. (2010). Tax administration. Transfer pricing. Retrieved from http://docplayer.ru/28618781-Amanzhan-zhamalov-nalogovoe-administrirovanie-transfertnoe-cenoobrazovanie.html\u003c/li\u003e\n\u003cli\u003eKeen, M., \u0026amp; Slemrod, J. (2017). Optimal tax administration. National Tax Journal, 70(1), 213-232.\u003c/li\u003e\n\u003cli\u003eAlesina, A., \u0026amp; Adragna, S. (2010). Large changes in fiscal policy: Taxes versus spending. OECD, 1970-2007.\u003c/li\u003e\n\u003cli\u003eArnold, J., Brys, B., Heady, C., Johansson, A., Schwellnus, C., \u0026amp; Vartia, L. (2011). Tax policy for economic recovery and growth. Economic Journal, 121(550), F59-F80. doi: 10.1111/j.1468-0297.2010. 02447.x\u003c/li\u003e\n\u003cli\u003eFolster, Stefan and Henrekson, Magnus. (1998). On the Relationship between Firms and Economic Performance: The Role of the Fiscal Regime. In Economic Policy and the Regulation of Corporate Securities (pp. 245-272). University of Chicago Press.\u003c/li\u003e\n\u003cli\u003eGemmell, N., Kneller, R., \u0026amp; Sanz, I. (2013). The growth effects of tax rates in the OECD. Journal of Economic Surveys, 27(4), 746-767. doi: 10.1111/joes.12010\u003c/li\u003e\n\u003cli\u003eErshova, M. V. (2017). Formation of the organizational and economic mechanism for managing the sociocultural process of improving the quality of life of the population. Questions of modern science and practice, University. VI Vernadsky, No. 1, 49\u0026ndash;54.\u003c/li\u003e\n\u003c/ol\u003e"},{"header":"Pictures","content":"\u003cp\u003ePicture 1 is available in the Supplementary Files section\u003c/p\u003e"}],"fulltextSource":"","fullText":"","funders":[],"hasAdminPriorityOnWorkflow":false,"hasManuscriptDocX":true,"hasOptedInToPreprint":true,"hasPassedJournalQc":"","hasAnyPriority":false,"hideJournal":true,"highlight":"","institution":"","isAcceptedByJournal":false,"isAuthorSuppliedPdf":false,"isDeskRejected":"","isHiddenFromSearch":false,"isInQc":false,"isInWorkflow":false,"isPdf":false,"isPdfUpToDate":true,"isWithdrawnOrRetracted":false,"journal":{"display":true,"email":"[email protected]","identity":"researchsquare","isNatureJournal":false,"hasQc":true,"allowDirectSubmit":true,"externalIdentity":"","sideBox":"","snPcode":"","submissionUrl":"/submission","title":"Research Square","twitterHandle":"researchsquare","acdcEnabled":true,"dfaEnabled":false,"editorialSystem":"","reportingPortfolio":"","inReviewEnabled":false,"inReviewRevisionsEnabled":true},"keywords":"tax administration, OECD countries, taxes, administrative expenses, tax, tax code, tax authorities, taxpayers, tax relations, administration","lastPublishedDoi":"10.21203/rs.3.rs-4204658/v1","lastPublishedDoiUrl":"https://doi.org/10.21203/rs.3.rs-4204658/v1","license":{"name":"CC BY 4.0","url":"https://creativecommons.org/licenses/by/4.0/"},"manuscriptAbstract":"\u003cp\u003eThis article examines with the help of methods of analysis, systematization, and the generalization of legal information, solutions to the problem of the essence of tax administration are presented, and directions for the activity of tax administration in Kazakhstan are proposed. The article analyzes tax revenues and their impact on the main economic indicators.\u0026nbsp;\u003c/p\u003e\n\u003cp\u003eTax administration is one of the main elements of the effective functioning of the tax system and the state economy. The effectiveness of the tax system is understood as the identification of sources of income to tax them and reduce the cost of their mobilization and obligation to pay. The essence of tax administration has not yet been fully disclosed. Many points of view on the definition of tax administration and the existing contradictions in its implementation encourage us to return to this topic.\u003c/p\u003e\n\u003cp\u003eJEL classification: A14; H20; H21.\u003c/p\u003e","manuscriptTitle":"The impact of tax administration on the socioeconomic development of the state ","msid":"","msnumber":"","nonDraftVersions":[{"code":1,"date":"2024-04-12 09:36:03","doi":"10.21203/rs.3.rs-4204658/v1","editorialEvents":[{"type":"communityComments","content":0}],"status":"published","journal":{"display":true,"email":"[email protected]","identity":"researchsquare","isNatureJournal":false,"hasQc":true,"allowDirectSubmit":true,"externalIdentity":"","sideBox":"","snPcode":"","submissionUrl":"/submission","title":"Research Square","twitterHandle":"researchsquare","acdcEnabled":true,"dfaEnabled":false,"editorialSystem":"","reportingPortfolio":"","inReviewEnabled":false,"inReviewRevisionsEnabled":true}}],"origin":"","ownerIdentity":"20d8c17f-5f18-4d3a-b7d6-ee3fdfd0e9ba","owner":[],"postedDate":"April 12th, 2024","published":true,"recentEditorialEvents":[],"rejectedJournal":[],"revision":"","amendment":"","status":"posted","subjectAreas":[],"tags":[],"updatedAt":"2024-04-22T17:02:01+00:00","versionOfRecord":[],"versionCreatedAt":"2024-04-12 09:36:03","video":"","vorDoi":"","vorDoiUrl":"","workflowStages":[]},"version":"v1","identity":"rs-4204658","journalConfig":"researchsquare"},"__N_SSP":true},"page":"/article/[identity]/[[...version]]","query":{"redirect":"/article/rs-4204658","identity":"rs-4204658","version":["v1"]},"buildId":"ehx78VzkSd0WSzXnipQa-","isFallback":false,"isExperimentalCompile":false,"dynamicIds":[84888],"gssp":true,"scriptLoader":[]}