Perception of Tax Reform in Kazakhstan

Demographic section

Which language do you prefer for answering the questions – Kazakh or Russian?

Kazakh
725
(66%)
Russian
375
(34%)

Sex

Male
521
(47.4%)
Female
579
(52.6%)

How old are you?

18-29
252
(22.9%)
30-39
256
(23.3%)
40-49
203
(18.5%)
50-59
174
(15.8%)
60+
215
(19.5%)

Do you live in a city or a village?

City
757
(68.9%)
Village
338
(30.7%)
Difficult to answer
5
(0.4%)

What province/region is it?

Astana
108
(9.8%)
Almaty city
163
(14.8%)
Akmola region
29
(2.6%)
Aktobe region
46
(4.2%)
Almaty region
100
(9.1%)
Atyrau region
29
(2.6%)
West Kazakhstan region
39
(3.6%)
Zhambyl region
49
(4.5%)
Karaganda region
47
(4.3%)
Kostanay region
30
(2.7%)
Kyzylorda region
50
(4.5%)
Mangystau region
39
(3.5%)
Turkestan region
126
(11.4%)
Pavlodar region
24
(2.2%)
North Kazakhstan region
29
(2.7%)
East Kazakhstan region
45
(4.1%)
Shymkent
57
(5.2%)
Abay region
29
(2.7%)
Zhetysu region
29
(2.6%)
Ulytau region
3
(0.3%)
Difficult to answer
29
(2.6%)

What is your ethnicity?

Kazakh
855
(77.9%)
Russian
112
(10.2%)
Other nationality
128
(11.5%)
Difficult to answer
5
(0.4%)

What language do you mostly speak at home?

Kazakh
683
(62.2%)
Russian
227
(20.7%)
Kazakh and Russian languages equally
156
(14.1%)
Other
29
(2.6%)
Difficult to answer
5
(0.4%)

Please indicate your primary type of employment.

Unemployed
113
(10.3%)
Self-employed, providing personal services
88
(8%)
Entrepreneur, own business
102
(9.3%)
Employee in the private sector
261
(23.8%)
Employee in the public or state-funded sector
180
(16.3%)
Retired
165
(15%)
Student
44
(4%)
Homemaker / engaged in household duties
124
(11.3%)
Other
12
(1%)
Refused to answer
11
(1%)

Main section

A new Tax Code will come into force in Kazakhstan on January 1, 2026. Are you aware of this?

Yes, I know about it
187
(17%)
I have heard about it, but I don’t know the details
383
(34.9%)
No, this is the first time I hear about it
522
(47.5%)
Difficult to answer
7
(0.6%)

The Tax Code provides for an increase in the value-added tax (VAT) for businesses from 12% to 16%. How do you feel about this change?

Positively
86
(7.8%)
Neutrally
179
(16.2%)
Negatively
579
(52.8%)
I don’t care
189
(17.2%)
Difficult to answer
67
(6%)

In your opinion, what will change after the VAT increase?

Prices for goods and services will rise
720
(65.5%)
The standard of living of citizens will improve
103
(9.4%)
The number of small and medium-sized businesses will decrease
300
(27.3%)
Tax revenues to the state budget will increase
200
(18.2%)
Unemployment will rise
292
(26.5%)
The shadow economy and tax evasion will increase
216
(19.6%)
Other
28
(2.5%)
Nothing will change
138
(12.6%)
Difficult to answer
80
(7.3%)

How will the VAT increase affect your standard of living?

Will significantly worsen it
356
(32.4%)
Will worsen it slightly
319
(29%)
Will not affect it
226
(20.6%)
Will improve it slightly
51
(4.7%)
Will significantly improve it
48
(4.3%)
Difficult to answer
99
(9%)

In your opinion, how will the VAT increase affect small and medium-sized businesses?

Positively
113
(10.3%)
Will not affect them
163
(14.8%)
Negatively
698
(63.6%)
Difficult to answer
125
(11.3%)

Who do you think will benefit the most from the VAT increase?

The government
700
(63.8%)
Businesses
113
(10.2%)
Wealthy groups of the population
306
(27.9%)
The middle class
36
(3.3%)
Low-income groups
22
(2%)
Everyone will benefit
26
(2.4%)
No one will benefit
211
(19.2%)
Other
19
(1.7%)
Difficult to answer
73
(6.7%)

Assuming the state budget grows due to the VAT increase, how much do you trust the government to use the additional tax revenues effectively?

Fully trust
140
(12.7%)
Rather trust
247
(22.5%)
Rather do not trust
161
(14.6%)
Do not trust
457
(41.6%)
Difficult to answer
95
(8.6%)

Perception of Tax Reform in Kazakhstan

SURVEY: Economic Concerns, Sporting Achievements, and Hope for a Better Future