Abstract
The article examines trends and problems of taxation of individuals in the current system, the need to introduce universal declarations in Kazakhstan.The choice of this topic is caused by fact that state, business sector and population of Kazakhstan should not remain indifferent to this tax, as it is one of the stable sources in budget revenue part.The scientific generalization presented in this article is a continuation of scientific disputes rethinking, interpretations, approaches of scientists -economists of developed and developing countries to issue of taxation of the population.The search for the right, effective ways to solve the problems above can be realized through the interaction of scientific people and leading practitioners -economists with participation and discussion of this issue in various scientific forums at regional and national levels, approbation of speeches at scientific and practical conferences, publication of articles in scientific publications of countries near and far abroad and in Kazakhstan with the purpose of attracting attention of interested taxpayer categories.