SOME ASPECTS OF TAX REGULATION IN THE PROGRAM OF INCREASING THE INCOME OF THE POPULATION UNTIL 2025

Abstract

The growth of public welfare and support for the least well-to-do members of society is a priority for the development of society at the present stage of the Republic of Kazakhstan. Social and labor inequality, "shadow" income from property, lack of alternatives in tax regulation, unfair competition, low level of tax cleanliness of entrepreneurship and social responsibility have led to the fact that the monthly income of half of the population does not exceed fifty thousand tenge. Problems of the self-employed, difficulties in determining their real profitability, dependent expectations in society as a whole hinder the progress of business development. The ineffective local economic policy associated with the decentralization of functions between the center and the regions once again confirms the need for a reasonable fiscal policy to solve the issues of inequality in the development of regions. An increase in profitability are to be accompanied with appropriate measures of tax regulation, while the draft program for increasing the income of the population until 2025 provides exemption from payments of all taxes and social contributions for 2 years. The proposed increase in the yield threshold to 3,000 MCI based on a single total income with self-payment of social contributions, and prolongation of the special tax regime based on a retail tax with registration and payment of 3% of income can equalize the existing income differentiation via tax regulation methods.