Аннотация
The article provides a comprehensive analysis of tax regulation of the household sector in the Republic of Kazakhstan, taking into account the current tax system, regional resource base, and income structure of the population. Based on statistical data for 2019–2024, an assessment of direct and indirect taxes that form the tax burden on households is carried out, broken down by region and taxpayer category. The author proposes an approach to calculating the absolute and relative tax burden based on the division of taxes by source of payment - income and consumption. The results of the study indicate significant regional differences in the tax burden and highlight the need to improve monitoring and the methodological basis for regulating the household sector. The study revealed significant differences between regions in terms of the level of tax burden on the population. It was found that indirect taxes account for a high share of household expenditures, which exacerbates interregional imbalances. Insufficient detail in data on consumer structure limits the ability to accurately model the tax burden. As a result, the calculated tax burden indicators are conditional and dependent on the assumptions made. This underscores the need to further improve the assessment methodology and the system for collecting statistical information.