Abstract:
Abstract
Object:The study evaluates a reasonable logical sequence of actions (stages) from the analysis of the state of the
tax system of individuals and making a decision on reform, to the definition of spare options in case of failure.
Methods:The theoretical and methodological basis for writing this article are the works of foreign, Russian and
Kazakh scientists in the field of theory and methodology of taxation of individuals.
Results:The relationship between the measures and results of individual tax reforms based on the experience of
Russia, Kazakhstan and other countries from 1991 to 2020 in the framework of ten-year cycles ending in crises, and the
provisions of the theories of reforms, taxation, and tax regulation of the economy was revealed. An algorithm for implementing
reforms is proposed in (figure 1).
Conclusion: The article analyzes the results of reforms of taxation of individuals for the period from 1991 to
2020.On the example of Russia and the Republic of Kazakhstan, taking into account theories of reforms of taxation and
tax regulation of the economy.Identified patterns in the periodicity conduct of reforms, good luck and mistakes in their
conduct in terms of tax theory, tax regulation of the economy and the theory of reforms. It is proposed to algorithm of
carrying of reform of taxation, which can serve as a universal tool for reforming both the entire tax system and its individual
elements. The algorithm can serve as a universal tool for reforming both individual subsystems of the state tax
system, and for the tax system in general.
