The study demonstrated the level of tax culture as the basis for tax compliance. In turn, the formation of a strong tax culture depended on certain factors. Therefore, there were statements that the degree of such a culture depends on the level of tax communication. To show this connection, this paper analyzed the content of text arrays and products of communicative correspondence by keywords income and asset declaration in the Google search system (content analysis). Results of the analysis demonstrated more than 160 news articles and numerous social media posts. Moreover, the study contains the analytics of social media powered by YouScan artificial intelligence platform. This paper also presents the analysis and results of the sociological survey, in which more than a thousand people participated in the two biggest cities in Kazakhstan. The data of the survey were analyzed by the software Statistica 10 – the statistical data analysis system. The survey showed low tax awareness of citizens, almost 72% of respondents did not know about the introduction of the declaration of income and welfare. The results obviously demonstrated that there is a positive correlation between investigated issues, and poor utilization of information and communications technology by the government. In this way, this paper explored the relationship between tax culture and tax communication, where the awareness of citizens could be a huge step in the formation of honest taxpayers and increase confidence in government institutions.

The asset declaration contains valuable information to help uncover misconduct and illicit enrichment and to ensure that managers are held accountable, and their assets are not acquired through corruption. In general, the use of the electronic type of income declaration has a positive effect on combating corruption. Nevertheless, having numerous positive features, this species also contains a number of disadvantages and difficulties. Many states and international organizations are introducing declarations of income and assets to reduce the level of the shadow economy. As a result, it was revealed that in the states where the practice of declaring income and assets was introduced in the early period, the level of corruption crimes has been reduced. However, there is still debate about the adoption of this mechanism as an anti-corruption tool. This article examines not only the work of researchers in the field of declaring and combating corruption but also international research, the experience of which can also be used in Kazakhstan. This article examines the effectiveness of using the declaration of income and assets, including universal declaration, through electronic media to combat corruption. For the analysis, a SWOT analysis was selected, through which the main key points were assessed and recommendations were developed, especially for the Kazakhstan anti-corruption policy. The result of this analysis showed that the implementation of universal declaration through electronic resources is certainly an effective activity, but costs and challenges, such as cybersecurity, streamlining of business management processes, technical errors, and system failures, must also be taken into account.

The article provides an overview of the theoretical, regulatory and legal framework, as well as an analysis of international practice in the field of declaring income and property. The results of the analysis indicate a high positive correlation between corruption and the shadow economy. A review of international practice showed that the system mainly targets civil servants.

Corruption is one of the main problems in many developing countries. However, the complexity of measuring corruption and its consequences does not allow for its complete study and implementation of measures. The factors and indicators currently known worldwide cannot measure corruption on time scales and depend on a narrow circle of experts in this area. Thus, corruption is easily confused with institutional gaps. In modern society, where the technologies such as Data Science and Predictive Analytics play a huge role, corruption is still omnipresent. The article examines the priority areas of combating corruption using new digital technologies. The main direction of the article is defined as an analysis of the advantages and disadvantages of the digitalization in the areas of solving social conflicts. The article presents the comparative analysis of technologies of digital anti-corruption compliance in developing countries, on the example of Kazakhstan. At the same time, according to the results, the article discusses the disadvantages of using proposed models due to the peculiarities of the legislation.

This article, based on open sources, conducts research in the field of the shadow economy and corruption in the Republic of Kazakhstan. In order to combat corruption and reduce the scale of the shadow economy, the income and assets declaration of citizens will be introduced from 2025. In this regard, the key issue of the study is the need to involve the entire population to achieve the goal, or it can be limited only to certain individuals. The article presents theoretical, regulatory, and legal frameworks/strategic documents in terms of corruption and the shadow economy. The article also analyzes the factors affecting the shadow economy and corruption. The analysis showed a positive correlation between the shadow economy and corruption. In this connection, the article calls into question the need for the tax burden of the entire population, while most of the unaccounted-for economy consists of corrupt assets.