Аннотация
Introduction: The knowledge economy reframes tax literacy as a measurable component of human capital that conditions voluntary compliance, fiscal capacity and the efficiency of public revenue mobilisation. Kazakhstan presents an analytically informative case: near-universal digital access coexists with a comparatively low adult financial-literacy index, while the State Revenue Committee is undertaking an artificial-intelligence-driven transition from a control-based to a service-based model of tax administration. The paper examines how AI technologies can convert the country’s digital readiness into higher population tax literacy. Methods: A mixed design combines desk analysis of official Kazakh and international statistics for 2019-2025 with a systematic mapping of eight AI-enabled and digital systems of the State Revenue Committee to specific tax-literacy functions, and the construction of a composite Tax-Literacy Readiness Index from six cited national sub-indicators under an explicit, reproducible weighting scheme. Results: Adult financial literacy rose from 39.5 percent in 2021 to 42.0 percent in 2025, while internet use among adults aged 16-74 reached 96.2 percent, population digital literacy exceeded 92 percent, and 92 percent of public services moved online. Kazakhstan ranked 24th of 193 on the UN E-Government Development Index (EGDI 0.9009) and 78th of 133 on the Global Innovation Index. The composite Tax-Literacy Readiness Index equals 71.9 out of 100, and the knowledge dimension is the single binding constraint, contributing only 0.126 of the 0.719 total. Discussion: High infrastructure and digital-capability scores are not matched by knowledge: tax literacy in Kazakhstan is constrained on the cognitive rather than the access margin. AI-enabled instruments – pre-filled declarations, the Smart Data Finance analytics core, conversational assistants and proactive notifications – act on precisely this margin by relocating tax knowledge into the taxpayer’s own digital environment, in line with the OECD Tax Administration 3.0 vision. Scientific Novelty: The paper provides the first composite, reproducible Tax-Literacy Readiness Index for Kazakhstan that links knowledge-economy indicators, adult financial literacy and the AI-enabled tax-administration technology stack within a single analytical frame. Practical Implications: For the tax administration, the binding constraint is the knowledge margin, so AI investment yields the highest marginal return when targeted at automated taxpayer education for low-literacy segments rather than at enforcement alone. For policymakers, tax literacy should be tracked as a named sub-component of the national financial-literacy strategy and integrated into the eGov ecosystem.