State Revenue Authorities (SRAs) are the backbone of economic security and financial stability of the Republic of Kazakhstan. The effectiveness of their work determines the filling of the budget, the creation of a fair competitive environment and the welfare of citizens. However, this very sphere, connected with the control of financial flows, is traditionally exposed to high corruption risks. In today's realities, simply combating the consequences is no longer sufficient. The key task is preventive work aimed at creating an environment in which corruption is impossible and unacceptable at the level of personal beliefs. This work is carried out in strict compliance with the key provisions of the Law of the Republic of Kazakhstan “On Combating Corruption”, which provides the legal basis for a systematic fight against this phenomenon.

In its essence, anti-corruption culture is not just a set of rules. It is a system of values and ethical norms shared by all employees, based on honesty, integrity and zero tolerance for corruption. The importance of this task is emphasized at the legislative level: according to Article 6 of the Law, “building an anti-corruption culture” is one of the key measures in the anti-corruption system, along with identifying and eliminating the causes and conditions contributing to offenses.

The importance of such a culture for the SRA cannot be overestimated: public trust, the country's economic security and its investment attractiveness depend on it.

Creating such a culture is a complex process based on the principles laid down in the legislation. The foundation of everything is leadership and “tone at the top”. Leaders at all levels must demonstrate their commitment to anti-corruption standards in practice. This principle is not just a recommendation but a direct requirement. Article 19 of the Law states that heads of state bodies “shall bear personal responsibility for the state of anti-corruption work” in the teams they lead. In parallel, it is necessary to build a system of effective training, dealing with real cases and ethical dilemmas, so that each employee clearly understands the essence and consequences of corrupt acts.

The best cure for corruption is to minimize the human factor through digitalization and transparency. Moving services to an online format and clear regulations narrow the space for subjective decisions. This proactive approach is fully in line with the spirit and letter of the law, which in Article 3 establishes “prioritizing the prevention of corruption” as one of its basic principles. This work should be complemented by continuous analytics: identifying and managing corruption risks in the most vulnerable positions and areas.

However, technology will not replace the human factor, so motivation is key. Decent pay and career growth based on professionalism reduce the temptation of illicit enrichment. At the same time, every employee must realize that any violation will be detected and punished. This is also one of the fundamental principles enshrined in Article 3 of the Law - “inevitability of punishment for corruption offenses”. For this purpose, the effective work of internal security services and the creation of secure channels through which one can anonymously report facts of corruption without fear of prosecution are important.

Thus, building an anti-corruption culture in public revenue bodies is a marathon, not a sprint. This process requires a systematic approach, political will of the management and, most importantly, involvement and personal responsibility of each employee. The transition from a culture of fear of punishment to a culture of inner conviction in the inadmissibility of corruption is the key to building a modern, efficient and trusted fiscal service, which is a direct investment in the sustainable development of the entire state.

N.A. Baimuldinov, Commissioner for Ethics of the DGD for the Zhetisu Oblast.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1082993?lang=kk