Nurzhan Kuandykov

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
The relevance of this study stems from the global challenge of illicit capital flight and the urgent need to strengthen public trust in state institutions in countries pursuing anti-corruption reforms, particularly Kazakhstan. There is a critical need to evaluate the effectiveness of transparency mechanisms as a factor in legitimizing state policy. The study aims to assess whether transparency in asset recovery processes contributes to strengthening public trust in Kazakhstan’s state institutions, using evidence from public opinion, expert assessments, and media analysis. To achieve this goal, in 2023 a mixed-methods design was applied, combining a sociological survey (N = 1,383 respondents across all regions), 15 in-depth interviews with experts from government, academia, and civil society, and a content analysis of more than 300,000 media and social media mentions from 2022 to 2023. The results indicate a low level of perceived transparency of the Asset Recovery Committee, with an average score of 1.61 on a 3-point scale, which is statistically below the “partially transparent” level (t-test, p < 0.05). Correlation analysis identified a strong positive relationship (r = 0.793) between public awareness of illicit capital outflows and knowledge of the Committee’s functions. SWOT and PEST analyses revealed structural, legal, and technological barriers to ensuring transparency in asset recovery processes. The study concludes that a balanced approach to information disclosure – respecting investigative confidentiality while enabling public oversight – is essential for building trust. The findings provide practical guidance for policymakers in improving transparency mechanisms, enhancing anti-corruption reforms, and strengthening public administration in Kazakhstan.