Abstract
For Kazakhstan – a country with high resource dependence and a significant role of the state in redistribution processes – the effectiveness of fiscal and social instruments is a particularly relevant issue. Despite a gradual decline in the Gini coefficient since the early 2000s, the level of intergroup income differentiation remains higher than in Eastern European and OECD countries. This indicates the limited effectiveness of existing redistribution mechanisms and the need to develop more comprehensive tools for assessing their performance. In this context, the article substantiates a methodological approach to measuring the efficiency of income redistribution mechanisms in Kazakhstan. The integral index developed within the study makes it possible to assess how effectively the country’s fiscal system achieves the key goals of social policy: reducing inequality, alleviating poverty, ensuring broad and well-targeted coverage of vulnerable groups, and imposing a fair tax burden on higher-income households. The use of an integral assessment provides a holistic understanding of the performance of redistribution mechanisms and allows policymakers to adjust strategies more precisely, focusing efforts where the potential for efficiency gains is greatest. The scientific significance of the study lies in the formalization of distributional effects within a unified and reproducible analytical framework, suitable for regional and temporal comparisons. A key limitation of the proposed index stems from the fact that official statistics in Kazakhstan are primarily based on disposable income, while pre-redistribution income estimates are published only experimentally. This highlights the need for institutionalization of paired indicators and broader access to anonymized household microdata. To address this issue, the paper proposes recommendations for improving household surveys and standardizing income definitions. Implementing these recommendations will create a solid institutional foundation for an objective assessment of Kazakhstan’s redistribution policy, its social outcomes, and its impact on reducing inequality and poverty while expanding coverage and ensuring better targeting of social support.