African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4194

Full Length Research Paper

Income tax on individuals in the Republic of Kazakhstan: “Fairness and efficiency” compromise

Kanseitova Akmaral Kanseitkizi*, Kudasheva Tatyana Viktorovna, Mukhamediyev Bulat Mintaevich and Zhatkanbaev Erzhan Baigozhaevich
Kazakh National University, 286/1-21 Gagarin Street, Almaty, Postal index – 050049, Almaty City, Republic of Kazakhstan.
Email: [email protected]

  •  Accepted: 22 May 2012
  •  Published: 11 July 2012

Abstract

Individual income tax can be effective for redistribution of income within a country and, therefore, may help to fight inequality. The paper is aimed at the analysis of the changes in Kazakhstan tax system to determine the type of taxation rate that would be the most appropriate in terms of efficiency and maintenance of equity.

 

Key words: Individual income tax, inequality income, progressive tax rate, flat tax rate, Kazakhstan.

Copyright © 2024 Author(s) retain the copyright of this article.

This article is published under the terms of the Creative Commons Attribution License 4.0

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