Registered, Not Classified Fiscal Formalisation of Platform Work and Its Limits, with Lessons for Kazakhstan

Sholpan Sartaeva

doi:10.59022/IRSHAD-ujldp.13

Authors

Sholpan Sartaeva Tashkent State University of Law, Tashkent, Uzbekistan , M. Auezov South Kazakhstan University, Shymkent, Kazakhstan Author

DOI:

https://doi.org/10.59022/IRSHAD-ujldp.13

Keywords:

Agentic Artificial Intelligence, Autonomous Learning Systems, Pedagogical Control, Educational Accountability, Teacher Roles, Student Trust, Classroom Governance

Abstract

Since September 2024, Kazakhstan’s internet platforms have withheld taxes and social payments for performers. On the largest platform, couriers acquire self-employed status automatically after their first order, before employment facts are examined. Although the Social Code refers platform relations to civil law, amendments effective 8 June 2026 prohibit civil contracts displaying employment features. Yet no mechanism reviews registered status, and statutory tests overlook algorithmic control. This study conceptualises fiscal formalisation as a regulatory model, comparing six legal orders against ILO Convention No. 193 and assessing Kazakh law against five safeguards. A PRISMA-guided review, functional comparison, doctrinal analysis and twelve documented episodes inform the analysis. Findings show that fiscal instruments formalise platform work without determining employment status. Only the European Union and Chile preserve classification through a presumption or subordination test. In Kazakhstan, formalisation creates classification lock-in and leaves withholding underused. The study proposes a report–presume–protect standard: platform data trigger a rebuttable employment presumption, while status-neutral protections apply from first withholding

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