The Constitution of any country is not merely a collection of legal dogmas and strict formulations bound in a beautiful cover; it is the foundation upon which the state's economy and security are built. For the state revenue authorities, the Supreme Law holds a distinctive, practical significance. It is within the Constitution that the sacred duty of every citizen is enshrined — the payment of legally established taxes and fees.

However, the modern approach of the Department of State Revenues (DSR) is evolving: we are transitioning from the image of a purely punitive body toward a service-oriented model and the concept of a "listening state." This implies that the promotion of constitutional norms must also be anchored in the principles of transparency, partnership, and mutual respect between the state and the business community.

How can we transform the dry clauses of the law into a vibrant legal and fiscal culture?

From Fiscal Pressure to Conscious Obligation

The primary barrier to promoting tax and legal literacy is the complexity of its perception. The Tax Code and customs legislation, which stem from constitutional norms, often appear convoluted to taxpayers.

The task of a modern DSR officer is to implement the principles of Legal Design. This means translating complex legal definitions into the accessible language of figures, real-life scenarios, and mutual benefits.

The formula is straightforward: taxpayers must see a direct link between their paid tenge and the funding of hospitals, schools, roads, and national security. The constitutional obligation should be perceived not as a burden, but as a personal investment in the development of New Kazakhstan.

3 Steps Toward a Digital and Open Dialogue

To ensure that constitutional principles of legal consciousness function in practice, the DSR is transforming its formats of public engagement:

1. Digitalization and Simplification as Rights Protection The Constitution guarantees citizens the right to legality and protection. The most effective way to promote these rights is by developing user-friendly digital services (such as "e-Salyq Azamat" and "e-Salyq Business"). When tax payments or income declarations can be completed in just two clicks, trust in state institutions grows, and the constitutional duty is fulfilled easily and voluntarily.
2. Cultivating Tax Culture from the School Bench Legal awareness is established early in life. The DSR actively develops tax literacy projects for the youth through open lessons, webinars, and simulation games. Young people need to understand from their school years that honest business and transparent taxes are the guarantees of their own successful future in a state governed by the rule of law.
3. A Service-Oriented Approach and Open Dialogue with Business Promoting the Constitution also entails protecting the rights of entrepreneurs. Explanatory work, field meetings with the "Atameken" National Chamber of Entrepreneurs, and prompt consultations via chat-bots and social media help prevent violations rather than punish them. The DSR acts as a consultant and partner, guiding businesses to remain within the legal framework.

On the Path to a Strong Economy

Popularizing constitutional principles within the state revenue sector is not a one-off campaign for a holiday. It is a continuous, systematic daily effort. A conscious legal culture begins when both the entrepreneur and the ordinary citizen clearly realize: "My constitutional rights are protected by the state, and my taxes are an investment in the stability and independence of my country."

Building New Kazakhstan is impossible without a financially literate society that respects the rule of law. The Department of State Revenues stands as a key driver of these values, transforming the letter of the law into the tangible economic well-being of the nation.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1241428?lang=ru