Open AccessANALYSIS OF INCOME AND PROPERTY DECLARATION SYSTEMS: A MODEL OF UNIVERSAL DECLARATION OF KAZAKHSTAN
Author(s) -
Нуржан Куандыков,
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Aisulu Nurkey,
Aigul Kosherbayeva,
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Publication year - 2021
Publication title -
memlekettìk basķaru ža̋ne memlekettìk ķyzmet/gosudarstvennoe upravlenie i gosudarstvennaâ služba
Language(s) - English
Resource type - Journals
eISSN - 2959-0302
pISSN - 1994-2370
DOI - 10.52123/1994-2370-2021-532
Subject(s) - shadow (psychology) , declaration , language change , population , economy , order (exchange) , business , economics , economic system , political science , law , finance , sociology , psychology , art , demography , literature , psychotherapist
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.