The article is concerned with the analysis of the labor market changes, requiring the personal income tax reform. Methods of comparative and statistical analysis are applied. Rating and analytical agencies data, statistics from the OECD, Eurofond and Eurostat used as the empirical base of the study. Three labor market trends requiring appropriate changes in taxation were identified. The first trend is the change in the demand for work skills, which requires a more flexible approach to educational tax deductions and tax incentives for training in high-demand digital professions. The second trend is digital platforms and the gig economy that enhance income differentiation, which inevitably raises the question of progressive income taxation. The third trend is an increase in non-standard employment. The article analyzes such forms of non-standard employment as work on the basis of vouchers, platform work, joint employment, casual labour which are associated with the ambiguous status of employment and require changes in tax policy to regulate them.
Kazakhstan labor market changes in the conditions of the economy digitalization
