Digitalisation of Tax Administration: Foreign Experience and OECD Approaches

Gulnara Nurbekova; Edvardas Juchnevicius; Ruslan Botagarin; Daniyar Alimbayev

doi:10.4467/22996834FLR.26.009.24200

Authors

Gulnara Nurbekova Karaganda National Research University https://orcid.org/0009-0009-4950-6137
Edvardas Juchnevicius University of Gdansk https://orcid.org/0000-0001-7390-4885
Ruslan Botagarin Karaganda National Research University https://orcid.org/0000-0002-9633-8182
Daniyar Alimbayev Karaganda National Research University https://orcid.org/0009-0005-4154-0059

DOI:

https://doi.org/10.4467/22996834FLR.26.009.24200

Keywords:

tax administration, digitalisation of tax administration, service model of management in tax administration, OECD, Kazakhstan, digital tools, voluntary compliance

Abstract

The aim of this study is to analyse the current legislation of the European Union, the Republic of Kazakhstan, and relevant international legal instruments in the field of tax administration. The article examines the development of a service-oriented model of tax administration and the application of digital tools. On the basis of the research conducted, the authors conclude that the use of digital technologies is necessary and that their entrenchment in national legislation and the adoption of international standards recommended by the OECD are essential. The authors consider it necessary to align national legislation with international and European standards in order to improve cooperation on taxation matters. It is emphasised that the effectiveness of digital tools is enhanced when they are employed for the prevention of violations rather than solely for the imposition of sanctions, thereby increasing voluntary compliance with tax obligations. Full digitalisation of tax control, as a core element of tax administration, will allow for a significant reduction in the number of tax reporting forms. A study of the experience of various countries (OECD member states, Singapore, and others) with respect to the service model of tax administration has revealed a number of common principles that are currently being applied in Kazakhstan.

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