Аңдатпа
In the context of accelerated digital transformation of public administration, tax administration serves as a key element in ensuring fiscal sustainability and economic transparency. This article provides a comprehensive analysis of the digitalization of tax administration in the Republic of Kazakhstan, focusing on modern technological solutions, economic effects, and prospects for further development. The study is based on statistical data from the State Revenue Committee of the Republic of Kazakhstan, materials from the OECD and the World Bank, as well as national digitalization reports for 2018–2025. The research applies methods of systems analysis, comparative analysis, econometric modelling, and forecasting. The findings show that the implementation of the Integrated Tax Administration System (ISNA), electronic document management, the electronic invoice system, online cash registers, and mobile applications such as e-Salyq Azamat and e-Salyq Business has reduced taxpayers’ administrative costs by 35–40%, accelerated VAT refund procedures to 15 days, and increased tax collection by 12–18%. The authors developed an econometric model demonstrating a positive correlation between the level of digitalization of tax administration and tax revenues to the consolidated budget (R² = 0.87). The key development directions identified include the integration of artificial intelligence and big data, the introduction of blockchain technologies for transaction verification, the development of a proactive taxpayer service model, and the strengthening of international tax cooperation in the digital environment. The results of the study are of practical significance for shaping public policy in the field of digitalization and may be adapted for other transition economies.