DIGITALIZATION OF THE TAX ADMINISTRATION OF THE GREEN PAPER MARKET
グリーンペーパー市場の税務行政のデジタル化 (AI 翻訳)
A. Bekbosynova, L. Sembiyeva, D. Juočiūnienė
🤖 gxceed AI 要約
日本語
カザフスタンのグリーンボンド市場における税務行政のデジタル化の影響を分析。CRM、電子請求書、生体認証などの導入が透明性向上と投資促進に寄与することを実証。ESG報告を税制に組み込む政策提言を行う。
English
This study examines how digital technologies transform tax administration for green finance in Kazakhstan, focusing on green bonds. It finds that digitalization (CRMs, e-invoices, biometrics) reduces risks, simplifies procedures, and stimulates investment. Policy recommendations include integrating ESG reporting into the tax framework.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
カザフスタン事例だが、日本でもグリーンボンド市場拡大に伴い税務デジタル化の議論が始まっている。SSBJや有報でのESG情報開示と税務連携の参考になる可能性がある。
In the global GX context
While Kazakhstan-specific, this paper offers insights into how digital tax administration can support green bond markets. It contributes to the global discussion on integrating ESG reporting with fiscal policy, relevant for jurisdictions like the EU and Japan exploring similar links.
👥 読者別の含意
🔬研究者:Provides empirical evidence on digital tax tools for green finance, useful for comparative policy research.
🏢実務担当者:Offers examples of digital tax administration that could be adapted for green bond verification processes.
🏛政策担当者:Highlights the potential of digitalization to enhance transparency and investment in green securities, relevant for tax policy design.
📄 Abstract（原文）
In the context of a sustainable transition to a "green" economy, the modernization of fiscal instruments adapted to the specific features of green bonds and investments has become increasingly important. The objective of this study is to determine how digital technologies are transforming tax administration in the field of green finance in Kazakhstan. The research employs comparative, structural, and regulatory analysis, along with methods for evaluating digital performance indicators such as the implementation of cash register machines (CRMs), electronic invoices (e-invoices), and biometric identification. The study provides an empirical assessment of digital initiatives introduced by the Ministry of Finance of the Republic of Kazakhstan and examines their impact on the transparency of green taxation mechanisms. Based on the analysis of digital solutions in tax administration and the current state of the green securities market, policy recommendations have been formulated to adapt the tax system. It has been established that digitalization reduces risks, simplifies fiscal procedures, increases the efficiency of control and stimulates investments, especially in such an inactive segment as green bonds. Measures are proposed to strengthen the automation of tax audits and to incorporate ESG reporting into the tax framework. The results confirm the necessity of developing a distinct approach to tax regulation within the green economy sector.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.51579/1563-2415.2025.-2.03first seen 2026-05-05 19:07:21
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。