Corruption is a systemic threat not only to the economic security of the state, but also undermines public confidence in state institutions. In the Republic of Kazakhstan, the fight against this phenomenon is one of the key priorities of the state policy, enshrined in the fundamental legislative acts. The State Revenue Authorities (SRAs), being at the forefront of tax discipline and administration of customs payments, bear a special responsibility for maintaining impeccable integrity.
The fight against corruption in the OGD of the RK is carried out in strict compliance with the Law of the Republic of Kazakhstan "On Combating Corruption". This law establishes the legal and organizational framework for combating corruption, defines the tasks of state bodies and officials, and provides for a set of measures aimed at its prevention, detection, suppression and elimination of its consequences. The principle of zero tolerance to any manifestation of corruption is implemented in the system of state revenues. This means not only inevitability of punishment for committed offenses, but also proactive elimination of preconditions for their occurrence, which is the basis of anti-corruption policy.
The most effective tool for minimizing corruption risks is the maximum digitalization of public services. The introduction of automated systems used, for example, for issuing electronic invoices or customs declarations, minimizes personal interaction between taxpayers and inspectors, eliminating the “human factor” and the potential for extortion. Transparency of processes is guaranteed by the ability of citizens and businesses to track the status of their applications through electronic portals, which significantly increases the accountability of OGD employees. In addition, systematic anti-corruption monitoring of risks in regulatory legal acts and administrative procedures is carried out, with subsequent development of measures to promptly eliminate them.
Special attention is paid to the development of anti-corruption culture and professional ethics among employees. Strict adherence to the norms of the Code of Ethics for Civil Servants of the Republic of Kazakhstan is mandatory for everyone, and regular training and integrity tests reinforce these principles. An important tool of financial control provided for by the current legislation is the mandatory submission of income and property declarations by employees. In addition, the OGD may conduct operational activities aimed at verifying the integrity of employees in the performance of their official duties.
In accordance with the Criminal Code of the Republic of Kazakhstan and the relevant anti-corruption law, OGD officials who commit corruption offenses are subject to the strictest penalties, including imprisonment and a lifetime ban on holding public service positions. At the same time, the legislation of the Republic of Kazakhstan provides for state protection and encouragement of persons who have reported facts of corruption, if the provided data contributes to the disclosure of crimes.
The effectiveness of anti-corruption measures depends not only on the efforts of the state, but also on the active civic position of society. Citizens and business representatives should report facts of corruption that they become aware of and strictly observe the principles of business integrity, rejecting any attempts at unlawful incentives. Building an effective barrier to corruption in public revenue agencies requires continuous improvement of legislation, deepening digitalization, strict adherence to ethical standards and, most importantly, inevitability of punishment. Only in this way will the OGD be able to ensure honest and transparent filling of the state budget, thus strengthening the trust of citizens and contributing to the sustainable economic development of the Republic of Kazakhstan.