QUALITY OF TAX AND CUSTOMS SERVICES
The Sange Research Center has extensive experience in analyzing and improving the quality of public services in the financial, tax, and customs sectors. Our work in this area is aimed at optimizing the interaction of citizens and businesses with government bodies, identifying problem areas, and developing recommendations for service improvement.
Over many years, we have actively collaborated with the Committee of State Revenues of the Republic of Kazakhstan, the Taxpayers Association, the World Bank, and other partners, conducting comprehensive research and monitoring.
As part of this work, the following projects were implemented:
- "Evaluation of Interaction of Individuals with Tax Authorities", Taxpayers Association of the Republic of Kazakhstan, 2017.
A total of 4067 respondents were surveyed in this study. Both quantitative (questionnaire survey) and qualitative (in-depth interviews) research methods were used. Individuals rated their interaction with tax authorities at 9.22 out of 10 points. The proportion of respondents satisfied with the services was 89.6% (rated the service 8-10 points). Interaction with tax authorities was most often rated lower in areas such as time costs (queues, deadlines), computer/software/terminal performance, and waiting conditions.
- "Monitoring of the Quality of Public Services of the Committee of State Revenues of the Republic of Kazakhstan", Committee of State Revenues of the Republic of Kazakhstan, Taxpayers Association of the Republic of Kazakhstan, 2016.
On average, satisfaction with the services of state revenue bodies was 8.2 out of 10 points. The proportion of those satisfied with the services was 71.5%.
A sufficiently high level of satisfaction is noted for both tax authority services – 8.8 points (80.6%), and customs services – 8.2 points (73.6%). Satisfaction with the services of the economic investigation service was 7.6 points (60.2%).
As the research results showed, satisfaction with services directly depends on trust in the government body. It becomes clear that merely modernizing legal and technical conditions is not enough to improve ratings.
This report could, to some extent, have served to create our Kazakhstani version of an agreement between tax and customs service providers and recipients, as it reflects the main problems of both sides concerning efficiency, competence, and most importantly – trust.
The study sample included 7,574 respondents, of whom 3,803 were recipients of tax services, 2,778 were recipients of customs services, and 993 were service providers. The economic investigation service was evaluated by respondents who received both tax and customs services (5030 respondents).
- "Quality of Customs Services (Survey of Exporters and Importers of Kazakhstan)", Customs Control Committee (CTC), World Bank, 2011 – 2014.
- "Quality of Tax Services in Kazakhstan", Tax Committee of the Republic of Kazakhstan, Taxpayers Association of the Republic of Kazakhstan, 2013, 2010, 2009, 2008.
- "Monitoring of Costs, Time, and Documents for Export and Import in Kazakhstan", RTLC-USAID, 2011-2013.
Research Objective: The goal of this study was to obtain accurate data on the operating conditions of Kazakhstani exporters and importers to create a comprehensive picture of the current situation. Our methodology was based on the logic of the World Bank's "Doing Business" study. However, to identify the root causes of problems and delays more deeply, we expanded the original assumptions and data sources, enabling a more detailed analysis.
The survey covered 161 participants in foreign economic activity (FEA). Of these, 32% engaged in export operations, and 68% in import operations.
As respondents, customs officers from Customs Control Departments, Central Customs Offices (CCO), external customs posts, and warehouses were interviewed (47 respondents). Observation covered 5 external customs posts (Khorgos, Dostyk, Korday, B. Konysbayeva, Saryagash) and 2 CCOs (Astana, Almaty).
Timekeeping: A total of 18 specific export and import cases were documented with precise measurements of the duration of actions performed (both in unofficial and official formats).
- "Conducting Training for Specialists of Tax Authorities of the Republic of Kazakhstan on 'Quality Provision of Tax Services in Information Reception and Processing Centers of Tax Authorities'", JSC "Center for Training, Retraining and Advanced Training of Specialists of the Financial System Bodies", 2009.
These projects allowed for a systemic assessment of the satisfaction level of taxpayers and participants in foreign economic activity with the quality of services, identified administrative barriers, and proposed effective ways to simplify procedures, reduce time and financial costs. Sange also contributed to staff training, thereby directly influencing the increase in client-orientation and effectiveness of Kazakhstan's tax and customs services.
