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

Abstract

The relevance of research is reflected in the fact that in the conditions of digital transformation of the economy
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. It was 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.