Redistribution of shared taxes is made through an equalisation mechanism. The current decentralisation programme is expected to increase the financial autonomy of lower-level governments by assigning new shared taxes and own-source tax revenues. Whereas in OECD countries, income tax is a principal source of revenue for the national budget (for instance, 50% of the U.S. federal budget comes from income tax), income tax in Kazakhstan only accounts for 7.3% of the total revenue of the state budget (Kysykov, 2013: 91).