MODERN CONCEPTS AND MODELS OF PUBLIC REVENUE MANAGEMENT

Abstract

The article is devoted to new patterns and paradigms of public revenue management on the case of the Republic of Kazakhstan. The research is topical due to the high budget dependence on the transfers from the National Fund, poor non-oil tax base and need for digitalization of tax administration. The objective of the study is to consider the dynamics of state budget revenues for the period 2018–2024, disclose institutional restrictions and juxtapose national practice and foreign experience (EU, Canada, South Korea, Singapore, Estonia). The research method includes comparative analysis, data statistical processing, regulatory analysis, and a case study of the use of digital tools (ESF, online KKM, e-Salyq Business). The official statistics of the Ministry of Finance of the Republic of Kazakhstan, the State Revenue Committee and the Supreme Audit Chamber, and international organizations (OECD, IMF, World Bank) are employed in the research. Statistics indicated that in 2024 tax revenues fell by 4.7 %, non-tax revenues by 25.7 %, transfers rose by 35.5 % and amounted to over 31 % of budget revenues. This is reflective of ongoing reliance on oil revenues. Meanwhile, digitalization has allowed administrative transparency to be improved and VAT tax gap to be narrowed [1]. Scientific novelty of the research lies in the reconciliation of an extensive comparison of both domestic and international revenue management models. Practical value lies in the explanation of suggestions for reducing transfer dependence, maximizing the non-oil tax base, making the Supreme Audit Chamber more powerful and creating true results-based budgeting. Keywords: government revenues, tax revenues, fiscal sustainability, digitalization, tax benefits, tax policy, budget rule.