Principles of Good Governance in Tax Policy of Kazakhstan: Content Analysis of Tax Legislation

In the conditions of modern challenges the tax policy corresponding to the concept of Good governance can become one of the essential tools contributing to reduction of social inequality and full realization of state functions. The purpose of this study is to assess the compliance of Kazakhstan tax legislation with the principles of the concept of Good governance. The method of legal content analysis is applied in the work. The tax legislation was analyzed in terms of compliance with the principles of fairness, simplicity, accountability and transparency. In the course of the study the authors have identified incomplete compliance of tax regulations with the principles of Good governance. Measures to strengthen transparency, accountability, fairness, certainty and simplicity of tax legislation are proposed. The work is based on the hypothesis about the negative impact of violation of Good governance principles on the efficiency of the tax system. The study adds to the debate on the application of Good governance principles to ensure the sustainability of public policy.