Yerlan Abil

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.

Type of the article: Research article

Abstract
In today’s dynamic labor market, employee engagement has emerged as a critical organizational priority. The aim of the study is to assess the impact of stress factors on employee commitment and to identify differences in stress perception between mental and manual workers in the Hungarian small and medium-sized enterprise sector. The survey was conducted among 223 employees of the SME sector in Hungary in 2025. Participation was voluntary, anonymous, and confidential in accordance with GDPR requirements. A heterogeneous snowball sampling method was applied. The sample was nearly evenly split between white-collar (50.7%) and blue-collar workers (49.3%). Data were analyzed using IBM SPSS Statistics 23, and nonparametric methods such as the Jonckheere–Terpstra and Mann–Whitney U tests were applied. Descriptive statistics showed medium average levels for stress (Mean number = 3.07) and commitment (Mean number = 3.60). A significant negative trend between perceived stress and organizational commitment was confirmed (z = –3.230; p = 0.001), with higher stress levels. Pairwise comparisons showed that employees experiencing extreme or high stress reported moderate or low levels of commitment (p = 0.003 and p = 0.002). A significant difference in stress perception was found between occupational categories (U = 5129.000; p = 0.018), with higher levels among white-collar employees. Among knowledge workers, the most influential stressors included complex tasks (44.4%), tight deadlines (39.0%), lack of support (35.9%), insufficient information (34.1%), and unclear expectations (30.9%). Thus, workplace stress significantly reduces organizational engagement and highlights the importance of targeted stress management strategies in SMEs.

Acknowledgments
This research has been funded by the Science Committee of the Ministry of Science and Higher Education of the Republic of Kazakhstan (Grant IRN AP23489234 “Research of new tools for the development of agro-technological hubs in the regions of Kazakhstan to increase the country’s competitiveness in the Eurasian region”).