Resource information
This study focuses on the tax system for
non-subsurface users in Kazakhstan. It takes as given the
tax reform package that the authorities and stakeholders are
designing, but proposes a number of additional steps to be
taken over the next 2-3 years aimed at maximizing the
benefits of tax neutrality on competitiveness. The first
volume of this report mainly focuses on tax policy: taxes on
labor, capital, and consumption. A draft report on
administration was also produced for discussion, which
includes an initial assessment for organization, planning
and staffing, a large taxpayers unit, anti-corruption
issues, taxpayer services and education, audit and
inspections, collection activities, and legal issues and
appeal. The second volume of the tax strategy paper examines
tax administration issues, and identifies functional areas
that require attention in the short, medium and longer-term.
This examination represents an initial diagnostic and is not
a final blueprint for modernization. The nine areas
diagnosed are: organizational structure, human resource and
training; anti-corruption; taxpayer service and education;
large taxpayers; audit/inspection; collection; information
technology; and legal and appeals.
