Abstract
The article is devoted to the formation of a conceptual model of Kazakhstan's ""smart"" fiscal policy based on the use of digital technologies, integration of data and analytical tools to improve the effectiveness of income regulation in rural households. The relevance of the study is due to the growing digitalization of the economy and the continuing socio-economic differences between urban and rural regions of the country. Given the high proportion of self-employment, income instability, and limited access of rural populations to digital government services, traditional tax policy tools are proving to be insufficiently effective. The paper presents a detailed structure of a «smart» fiscal model, including data sources, a storage and processing platform (data lake), an AI-based analytical layer, a decision-making mechanism, and a set of socio-economic performance indicators. The study highlights that an intelligent fiscal system is capable of providing accurate household segmentation, income forecasting, automated selection of tax measures and monitoring of their impact. Scenario modeling demonstrates a potential increase in rural household incomes by 10–12 %, a reduction in poverty by 25 %, and a reduction in the Gini coefficient through targeted measures. The article also provides recommendations on improving administration, developing digital infrastructure, data regulation, and creating interdepartmental fiscal analytics centers. Thus, the proposed model represents a promising direction for the development of social and tax policy in Kazakhstan, ensuring the synergy of the digital economy and social justice mechanisms. Keywords: fiscal policy, household income, tax regulation, models, rural areas.