Republic of Kazakhstan Tax Strategy Paper : Volume 1. A Strategic Plan for Increasing the Neutrality of the Tax System in Non-Extractive Sectors

World Bank

Republic of Kazakhstan Tax Strategy Paper : Volume 1. A Strategic Plan for Increasing the Neutrality of the Tax System in Non-Extractive Sectors

2008

World Bank

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.

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Bibliographic information

Publisher

Washington, DC

Other Subjects

Demographic; Tax; Tax regimes; Average wage; Voluntary contributions; Capital investments; Annual wages; Oil prices; Tax wedge; Labor market; Pension funds; Contribution; Public spending; Tax system; Local governments; Fiscal authorities; Income groups; Tax policy; Tax revenues; Low income; Corporate tax; Dividend; Business cycle; Property ownership; Income - tax; Disability; Property taxes; Personal income; Annual wage; Pension fund; Low-income workers; Tax changes; Tax structure; Effective tax rates; Tax burdens; Social security contributions; Tax preferences; Deductions; Treasury; Disability benefits; Tax reform; Income from dividends; Investment tax credit; Revenue performance; Sale; Tax brackets; Tax wedges; Social insurance fund; Income level; Taxpayers; Turnover; Double taxation; Manufacturing industry; Withholding tax; Balanced budget; Worth; Private pension funds; Tax reforms; Rate of growth; Tax revenue; Expenditures; Low-income; Turnover tax; Flat tax; Financial sectors; Corporate income tax; Small business; Tax payers; Credits; Holding; Private pension; Tax structures; Earnings; Medical insurance; Tax allowances; Tax credit; Sunset provision; Labor force; Single tax; Double taxation treaties; Bond; Recessions; Red tape; Budget planning; Average wages; Tax bases; Business climate; Monthly payments; Pension reform; Return; Corporate taxes; Salary; Investing; Infrastructure projects; Corporate income taxes; Economic activity; Economic reforms; Harmonization; Tax administration; Pension contributions; Tax code; Tax liability; Lump sum; Tax rebates; Financial transactions; Annual income; Tax base; International standards; Payroll tax; International development; Payroll taxes; Value added taxes; Economic efficiency; Single taxpayer; Wage; Tax regime; Marginal rate; Small businesses; Tax systems; Tax rate; Incomes; Calculations; Enterprise performance; Bond issuances; Fiscal management; Income levels; Economic management; Tax collectors; Tax exemptions; Social security contribution; Audits; Taxable income; Withholding taxes; Valuable; Economic transactions; Oil boom; Formal economy; Transparency; Domestic goods; Loss of revenue; Government revenues; Exporters; Tax concessions; Taxpayer services; Welfare reforms; Tax rate structures; Average earnings; Commodity; Notaries; Personal income tax; Payroll system; Capital goods; Land taxes; Business environment; Insurance premiums; Family member; Equity investment

Language

English

Format

application/pdf, text/plain

License

CC BY 3.0 IGO, http://creativecommons.org/licenses/by/3.0/igo/

In AGRIS since: 2024-10-18

Modification date: 2025-05-23

Format: Dublin Core

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