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.

Afficher plus [+]

Mots clés AGROVOC

accounting alcoholic beverages arbitrage business cycles cadastres calculation cash flow debt depreciation developing countries economic downturn equipment exchange rate expenditure free trade gross income human resources inflation insurance inventories land tax large enterprises levies levy mortgages pension pensions productivity real estate returns risk management salaries sales senior small enterprises social insurance social protection social security stakeholders taxation taxation policies unemployment value added tax volatility wages western europe working capital

Informations bibliographiques

Editeur

Washington, DC

D'autres materias

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

Langue

anglais

Format

application/pdf, text/plain

Licence

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

Sur AGRIS depuis: 2024-10-18

Date de modification: 2025-10-25

Format: Dublin Core

Fournisseur de données

Cette notice bibliographique a été fournie par World Bank

Découvrez la collection de ce fournisseur de données dans AGRIS

Liens

DOI http://documents.worldbank.org/curated/en/2008/06/9701484/republic-kazakhstan-tax-strategy-paper-vol-1-2-strategic-plan-increasing-neutrality-tax-system-non-extractive-sectors https://hdl.handle.net/10986/19486

Consulter Google Scholar

Si vous remarquez des informations incorrectes dans cette référence bibliographique, veuillez nous contacter à l'adresse [email protected]

FAO AGRIS - Système international des sciences et technologies agricoles

Share

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

2008

Mots clés AGROVOC

Informations bibliographiques