Adaptive models of individual income tax in developing economies: Kazakhstan's experience in the context of digitalization

А. Kadyrova, Lyazat Talimova, Galiya Tatiyeva

2026

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DOI 10.55871/2072-9847-2026-72-3-87-100
Data confidence 70 medium
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Abstract

Therelevanceofresearchisreflectedinthefactthatintheconditionsofdigitaltransformationoftheeconomy and the growth of domestic forms of employment of traditional models of employment of physical persons increases the effectiveness, especially in developing economies. The formation of adaptive IPN models, based on digital tools for tax administration, is a key condition for increasing sustainability of budget revenues and ensuring social benefits.The purpose of research is to analyze adaptive IPN models in developing economies of the Republic of Kazakhstan and the report on the digitalization of tax administration and factors of the labor market in the dynamics of IPN and real incomes of the population.Results of research. On the basis of statistical data for 2015-2024gg. there was a persistent positive dynamics of IPN's progress, which is a significant increase in the employment of the population. The correlational and regression analysis showed that the key factor of growth of IPN is the increase of the tax base in one job, as self-confidence implies a reduced character. Itwas noted that digitalization of tax processes contributes to increasing transparency, reducing administrative barriers and increasing tax compliance, forming institutional proposals for the introduction of elements of progressive tax blocking.Conclusions. It is concluded that it is expedient for the RK to switch to an adaptive model of personal income tax, combining digital administration mechanisms and flexible tax parameters. The implementation of this model will increase the efficiency of taxation of personal income, ensure the sustainability of socio-economic regulation in the digital economy.