Abstract
This article examines the current system of vehicle taxation in the Republic of Kazakhstan through the lens of ESG (Environmental, Social, and Governance) principles. The study aims to identify key institutional challenges and inconsistencies within the existing tax model and to justify directions for its transformation. The research is based on the analysis of official statistical data and regulatory materials, as well as a conceptual assessment of the relationship between vehicle taxation, infrastructure financing, and environmental policy. The findings indicate that, despite its administrative simplicity, the current model does not adequately reflect the actual impact of vehicles on road infrastructure and the environment, and only partially aligns with the “user pays” and “polluter pays” principles. The study identifies several systemic issues, including the mismatch between the tax base and real infrastructure load, territorial imbalances in tax revenue allocation, contradictions between social and environmental policy objectives, administrative burdens for businesses, and insufficient transparency in the use of tax revenues. The paper argues for a transition toward a more comprehensive and ESG-oriented vehicle taxation model, incorporating environmental characteristics of vehicles, improved territorial alignment of tax revenues, enhanced transparency, and the use of digital administration tools. The proposed approach contributes to improving tax fairness, strengthening the regulatory function of taxation, and increasing the overall efficiency of public finance management.