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Details
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| Document Date:
| 2008/06/01 |
| Document Type:
| Policy Note |
| Report Number:
| 36494 |
| Volume No:
| 2 of 2 (See all volumes) |
| Country:
| Kazakhstan ; |
| Doc Name:
| Tax administration reform and modernization |
| Keywords:
| abuse, accounting, annual payments, ANTI-CORRUPTION, AntiCorruption, arrears, audit trail, Audit Trails, Auditor, auditors, Best practice, borrowing, Bribery, bribes, Budget Planning, budget surplus, budgetary constraints, Business Environment, business operations, business practices, calculations, call centers, checks, COLLECTION PROCEDURES, collusion, communications technology, complaints, compliance cost, COMPLIANCE COSTS, confidence, confidentiality, consulting firm, contingencies, Corporate income tax, corrupt, corrupt practices, corruption investigation, corruption prevention, CPI, credibility, crime, crimes, criminal, criminals, currency, current account, curriculum, debt, debt sustainability, Developing Countries, dispute resolution, dividends, earnings, Economic Management, education program, enforcement mechanism, Enterprise Performance, equipment, equipments, ethic, Ethics, excise taxes, Financial System, fiscal effort, Fiscal policy, fiscal surplus, fiscal surpluses, foreign exchange, formal economy, fraud, government revenues, HUMAN RESOURCE, HUMAN RESOURCES, incentive program, income, indebtedness, inflation, information system, INFORMATION SYSTEMS, INFORMATION TECHNOLOGY, integrity, Internal Audit, internal audits, Internal Control, International Development, international price, international standards, investigation, Investigations, investigator, investigators, job training, judiciary, jurisdiction, jurisdictions, law enforcement, leadership, liquidation, macroeconomic stability, Minister, ministers, offenses, oil prices, outsourcing, penalties, PERFORMANCE MEASUREMENT, performance measurements, Police, Possession, PRODUCTIVITY, prosecution, prosecutions, public officials, public spending, realistic budget, record keeping, red tape, REFORM PROGRAM, Registration requirements, resource allocations, resource management, responsibilities, return, returns, risk assessment, risk assessments, risk management, salaries, savings, senior, State Tax, Tax, Tax Administration, tax assessment, tax avoidance, tax base, tax breaks, Tax Code, tax collection, tax enforcement, tax evasion, tax law, tax laws, tax legislation, tax obligations, tax offices, tax policy, tax rates, TAX REFORM, tax reforms, tax reporting, tax structure, tax system, taxation, TAXPAYER SERVICE, taxpayer services, TAXPAYERS, training courses, training program, training programs, training workshop, transaction, Transparency, Treasury, unemployment, valuable, value added taxes, wages, work experience, work force, worth Show More |
| Language:
| English |
| Major Sector:
| Public Administration, Law, and Justice |
| Rel. Proj ID:
| KZ-Tax Policy + Macro Modeling -- P096940 ; |
| Region:
| Europe and Central Asia ; |
| Rep Title:
| Republic of Kazakhstan - Tax strategy paper |
| Sector:
| General public administration sector |
| Topics:
| Private Sector Development ; Public Sector Development ; Macroeconomics and Economic Growth ; Finance and Financial Sector Development |
| SubTopics:
| Public Sector Corruption & Anticorruption Measures ; Emerging Markets ; Debt Markets ; Taxation & Subsidies ; |
| TF No/Name:
| TF021731-BNPP-ENVIRONMENT : INDOCHINA REGIONAL WIND ATLAS |
| Unit Owning:
| Poverty Reduction/Econ Mngmt (ECSPE) |
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Abstract
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| 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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Downloads
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Complete Report
Official version of document (may contain signatures, etc) |
 PDF | 98 pages | Official Version | [6.86 mb] |
 Text | | Text Version* | |
| *The text version is uncorrected OCR text and is included solely to benefit users with slow connectivity. |
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