Investigating the relationship between tax culture and tax communication in Kazakhstan

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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.

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    • Figure 1. Content analysis of the IAD in Kazakhstan
    • Figure 2. Mentions of the IAD in Kazakhstan
    • Figure 3. Tonality of information perception
    • Figure 4. Number of mentions
    • Figure 5. Statistical result of the assessment of tax culture
    • Figure 6. Statistical result of the level of knowledge of citizens about the importance of taxes for society
    • Figure 7. The statistical result of measuring the level of awareness of citizens about the IAD
    • Figure 8. Statistical analysis of information sources about the IAD
    • Figure 9. Statistical degree of satisfaction of the information
    • Table 1. Social media monitoring
    • Table 2. What does the phrase “Fair taxes” mean to you?
    • Table 3. Results of cross-analysis
    • Table 4. Error matrix
    • Table 5. Analysis of the level of awareness of citizens about the IAD
    • Table 6. Analysis of information sources about the IAD
    • Table 7. The level of satisfaction of citizens with the information
    • Table 8. Error matrix
    • Conceptualization
      Nurzhan Kuandykov
    • Data curation
      Nurzhan Kuandykov, Aisulu Nurkey, Aisulu Abenova
    • Formal Analysis
      Nurzhan Kuandykov, Yerlan Abil, Arman Utepov, Aisulu Nurkey, Aisulu Abenova
    • Investigation
      Nurzhan Kuandykov, Yerlan Abil, Arman Utepov
    • Methodology
      Nurzhan Kuandykov, Yerlan Abil, Arman Utepov, Aisulu Nurkey, Aisulu Abenova
    • Resources
      Nurzhan Kuandykov
    • Software
      Nurzhan Kuandykov
    • Validation
      Nurzhan Kuandykov, Yerlan Abil, Arman Utepov, Aisulu Nurkey, Aisulu Abenova
    • Visualization
      Nurzhan Kuandykov, Yerlan Abil, Arman Utepov, Aisulu Nurkey, Aisulu Abenova
    • Writing – original draft
      Nurzhan Kuandykov
    • Writing – review & editing
      Nurzhan Kuandykov
    • Supervision
      Yerlan Abil, Arman Utepov