Kazakhstan has entered a new stage of legal and social development: the amendments and additions to the Constitution of the Republic of Kazakhstan, adopted by nationwide referendum, have established fundamental guidelines aimed at building a fair state, protecting citizens’ rights, and strengthening the country’s economic independence.

For the state revenue authorities, these constitutional provisions have direct practical significance.

Taxes as the Foundation of Sovereignty and Social Guarantees

One of the main principles of any state governed by the rule of law is the balance between rights and responsibilities. The Constitution guarantees citizens free education, healthcare, and social protection. However, the economic foundation of all these state guarantees is the conscientious payment of taxes and other mandatory charges.

The country’s supreme legal act clearly establishes this fundamental obligation:

“Payment of legally established taxes, fees and other mandatory payments shall be the duty and obligation of everyone” (Article 35 of the Constitution of the Republic of Kazakhstan [1]).

This provision emphasizes that tax and customs payments are not merely a formality, but a direct contribution by every citizen and business to the development of their state. In modern conditions, the work of the state revenue authorities is aimed at making the process of fulfilling this constitutional obligation as clear, transparent, and service-oriented as possible.

Protection of Entrepreneurship and the Principles of Fairness

The updated legal framework pays particular attention to the sustainability of entrepreneurship and equal conditions for businesses. The legislation establishes key economic guarantees:

• “Everyone has the right to freedom of entrepreneurial activity and the free use of their property for any lawful entrepreneurial activity” (Paragraph 4 of Article 26 of the Constitution of the Republic of Kazakhstan [2]).
• “State and private property shall be recognized and equally protected in the Republic of Kazakhstan. Property entails obligations, and its use must also serve the public good” (Paragraphs 1 and 2 of Article 6 of the Constitution of the Republic of Kazakhstan).

For Almaty, where a significant share of the country’s businesses is concentrated, these principles are critically important. Tax and customs administration is based on the principles of transparency and digitalization, which creates equal competitive conditions and protects bona fide businesses from the shadow economy.

Legal Culture as the Foundation for the Development of Society

Knowledge of and respect for the Constitution form the basis for developing a high level of legal culture. When the payment of taxes and customs duties is understood as a direct contribution to new schools, roads, and the safety of one’s own city, fulfilling a constitutional obligation becomes a conscious step taken by every citizen.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1294560?lang=ru