Taxation of individuals: the Kazakhstan experience and an international comparative analysis

This research study is aimed at providing a comprehensive theoretical and practical analysis of the personal taxation system in the Republic of Kazakhstan. Particular emphasis is placed on the role of Personal Income Tax (PIT) in ensuring tax equity and fiscal sustainability. The study examines Kazakhstan’s taxation practices through a comparative perspective, juxtaposing them with the tax systems of developed countries (the United States, Germany, and France) and developing countries (Kyrgyzstan, Uzbekistan, Tajikistan, and Turkmenistan). Within this framework, the structural features of taxation, tax rates, administrative mechanisms, and tax incentives are systematically analyzed. Particular attention is devoted to personal income taxation in the country, with data collected and analyzed for the past five years, focusing specifically on regions that contribute substantial volumes of tax revenues to the state budget. In addition, the study examines more than ten countries that do not impose a personal income tax, providing an analytical overview of their principal sources of public revenue. As a result of the international comparative analysis, the institutional strengths and systemic weaknesses of Kazakhstan’s taxation system are identified and critically assessed. Furthermore, the study addresses pressing issues such as the shadow economy, tax filing compliance, tax evasion, and the potential introduction of a progressive taxation model. A progressive taxation system entails an increase in the tax rate as the level of income rises. In small member states of the European Union, such a model contributes not only to the stabilization of budget revenues but also to the reduction of social inequality and the strengthening of social justice within society.

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