Tax Instruments for Leveling Social Inequality
Lukpanova Z. Berstembayeva R. Kazhmukhametova A. Tleuzhanova D. Kozhakhmetova M. Misnik O.
2025Economic Laboratory for Transition Research
Montenegrin Journal of Economics
2025#21Issue 2313 - 324 pp.
The tax system plays an important role in the distribution of resources and the redistribution of income, helping to mitigate the negative effects of inequality and provide more equal opportunities for all segments of the population. The study of this topic is relevant for the development of effective tax policies that help reduce social tensions and maintain sustainable economic growth, especially in countries with transition economies such as Kazakhstan. The purpose of the study is to develop evidence-based recommendations on the use of tax policy to reduce social inequality and ensure a more equitable distribution of income. This involves analyzing existing tax instruments, identifying their impact on the level of inequality, and developing proposals to improve tax measures aimed at increasing social justice and supporting vulnerable groups. The use of progressive tax policy and special tax incentives can significantly reduce the level of social inequality, contributing to a more equal distribution of income and improving the socioeconomic situation of vulnerable groups. The introduction and adjustment of tax instruments, such as progressive taxation, tax deductions, benefits and subsidies, can effectively reduce the income gap between different social groups. Results of the study. The study showed that the use of progressive taxation helps to reduce the income gap, especially by increasing the tax burden on high-income groups and providing tax benefits and deductions for low-income groups, leading to a more equal distribution of income. Tax benefits, deductions and subsidies aimed at supporting socially vulnerable groups have a positive effect on reducing poverty and increasing the availability of social services. Changes in the tax system aimed at reducing social inequality are an important step towards creating a more just society and sustainable economic development. To achieve a long-term effect in reducing social inequality, a combination of tax measures with other social and economic reforms is necessary, including improving access to education, health care and support for entrepreneurship.
leveling , Social inequality , social services , tax breaks , tax burden , taxation
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Esil University, Astana, Kazakhstan
«Astana» International University, Astana, Kazakhstan
S.Seifullin Kazakh Agrotechnical Research University, Astana, Kazakhstan
Narxoz University, Almaty, Kazakhstan
Esil University
«Astana» International University
S.Seifullin Kazakh Agrotechnical Research University
Narxoz University
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