ANNOTATION

to the dissertation work of a doctoral student of the Academy of Public
Administration under the President of the Republic of Kazakhstan
Kuandykov Nurzhan Kadyrovich on the topic: В«Introduction of universal
declaration of income and expenses of citizens in the Republic of KazakhstanВ»
submitted for the degree of doctor in the profile in the speciality «6D051000 –
State and local administrationВ»

       Relevance of the research topic. Among the most important indicators of
the level of development of modern society, there is always a certain level of legal
culture of citizens and the ability of the state to ensure a fair distribution of national
wealth. The degree of differentiation of society in terms of income in market
economies is characterized by the Ginny coefficient, the value of which in the
Republic of Kazakhstan (RK), according to international estimates, amounted to
28.80% in 2019. This indicator is almost the same as in Germany (29.00%), much
better than in the USA (37.80%) and Russia (43.90%).

       At the same time, Kazakhstan has a fairly high level of corruption (2019: 34
points, 113th place among 180 countries), which indicates, on the one hand, the
presence of a large share of the shadow sector in the economy, and on the other
hand, the low efficiency of tax control over citizens' incomes and the effectiveness
of tax authorities. However, in recent years Kazakhstan has taken some measures
aimed at combating corruption and the shadow economy: organizational and legal
foundations for combating corruption have been created; anti-corruption legislation
has been completely updated; The country has improved its position in terms of
corruption: from 28 points in 2014 to 34 points in 2019; control over budget
spending has been strengthened.

       These measures were not enough, according to the estimates of the
Government of the Republic of Kazakhstan, the share of the shadow economy in
GDP is about 30%, and according to the IMF, 32.82%, in economically developed
countries this figure does not exceed 10%. According to the Action Plan to
counteract the shadow economy of the Republic of Kazakhstan for 2019-2021, the
share of the shadow sector should be reduced to 20% in 2020, and to 15% in 2021.

       There are many measures and tools to reduce the level of corruption and the
shadow economy: increasing the share of non-cash money in calculations,
increasing business transparency, digitalization of the public administration
system, and improving tax and customs policy. But all these tools are mainly used
for business, they require time and high costs for organization and administration.

       One of the most complex and least costly is the tool proposed in the National
Plan "100 concrete steps to implement five institutional reforms" – the phased
introduction of universal tax declaration of income and expenses (42nd step) from
January 1, 2017, for civil servants, followed by a phased transition for all citizens:
declaration of civil servants, their spouses and persons equated to them will begin
on January 1, 2021. From January 1, 2023, tax returns will be provided by
employees of state-owned enterprises and their spouses. By 2024 it is planned to