Abstract
In recent years, the development of e-Government in Kazakhstan has contributed to an increase in the level of digitalization of public administration and an improvement in the country's position in international rankings. However, a high level of digital maturity does not always go hand in hand with an increase in economic efficiency. The purpose of this study is to assess the economic efficiency of e-Government in Kazakhstan based on transaction costs reduction, the distribution of economic benefits among different economic agents, and the degree of integration of digital services into real administrative and economic processes. The study employs an institutional-economic approach. The empirical base includes macro-institutional indicators and microeconomic data on citizens and business representatives, analysed using descriptive statistics and comparative methods. The study results show that the economic effects of the e-Government system are unevenly distributed among different users. Users with higher digital literacy reduce greater transaction costs and use digital services more efficiently. In addition, it was found that the key determinant if economic efficiency is not the formal level of digitalization, but the degree of integration of digital services into real administrative and economic processes. The scientific novelty of the study lies in the comprehensive assessment of the economic efficiency of eGovernment in terms of transaction costs, economic benefit distribution, and institutional integration. The results highlight that digital inequality is an important economic factor affecting the effectiveness of digital reforms.