Year: 2025
Type: article
Abstract: In the context of a sustainable transition to a "green" economy, the modernization of fiscal instruments adapted to the specific features of green bonds and investments has become increasingly important. The objective of this study is to determine how digital technologies are transforming tax administration in the field of green finance in Kazakhstan. The research employs comparative, structural, and regulatory analysis, along with methods for evaluating digital performance indicators such as the implementation of cash register machines (CRMs), electronic invoices (e-invoices), and biometric identification. The study provides an empirical assessment of digital initiatives introduced by the Ministry of Finance of the Republic of Kazakhstan and examines their impact on the transparency of green taxation mechanisms. Based on the analysis of digital solutions in tax administration and the current state of the green securities market, policy recommendations have been formulated to adapt the tax system. It has been established that digitalization reduces risks, simplifies fiscal procedures, increases the efficiency of control and stimulates investments, especially in such an inactive segment as green bonds. Measures are proposed to strengthen the automation of tax audits and to incorporate ESG reporting into the tax framework. The results confirm the necessity of developing a distinct approach to tax regulation within the green economy sector.
Source: Statistika učet i audit
Authors: A. Bekbosynova, L. Sembiyeva, D. Juočiūnienė
Language: English
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4412580606