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

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...

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Bibliographic Details
Main Author:	World Bank
Format:	Policy Note
Language:	English en_US
Published:	Washington, DC 2014
Subjects:	ACCOUNTING ALCOHOLIC BEVERAGES ANNUAL INCOME ANNUAL WAGE ANNUAL WAGES ARBITRAGE AUDITS AVERAGE EARNINGS AVERAGE WAGE AVERAGE WAGES BALANCED BUDGET BOND BOND ISSUANCES BUDGET PLANNING BUSINESS CLIMATE BUSINESS CYCLE BUSINESS CYCLES BUSINESS ENVIRONMENT CADASTRES CALCULATION CALCULATIONS CAPITAL GOODS CAPITAL INVESTMENTS CASH FLOW COMMODITY CONTRIBUTION CORPORATE INCOME TAX CORPORATE INCOME TAXES CORPORATE TAX CORPORATE TAXES CREDITS DEBT DEDUCTIONS DEMOGRAPHIC DEPRECIATION DEVELOPING COUNTRIES DISABILITY DISABILITY BENEFITS DIVIDEND DOMESTIC GOODS DOUBLE TAXATION DOUBLE TAXATION TREATIES EARNINGS ECONOMIC ACTIVITY ECONOMIC DOWNTURN ECONOMIC EFFICIENCY ECONOMIC MANAGEMENT ECONOMIC REFORMS ECONOMIC TRANSACTIONS EFFECTIVE TAX RATES ENTERPRISE PERFORMANCE EQUIPMENT EQUITY INVESTMENT EXCHANGE RATE EXPENDITURE EXPENDITURES EXPORTERS FAMILY MEMBER FINANCIAL SECTORS FINANCIAL TRANSACTIONS FISCAL AUTHORITIES FISCAL MANAGEMENT FLAT TAX FORMAL ECONOMY FREE TRADE GOVERNMENT REVENUES GROSS INCOME HARMONIZATION HOLDING HUMAN RESOURCES INCOME - TAX INCOME FROM DIVIDENDS INCOME GROUPS INCOME LEVEL INCOME LEVELS INCOMES INFLATION INFRASTRUCTURE PROJECTS INSURANCE INSURANCE PREMIUMS INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARDS INVENTORIES INVESTING INVESTMENT TAX CREDIT LABOR FORCE LABOR MARKET LAND TAX LAND TAXES LARGE ENTERPRISES LEVIES LEVY LOCAL GOVERNMENTS LOSS OF REVENUE LOW INCOME LOW-INCOME LOW-INCOME WORKERS LUMP SUM MANUFACTURING INDUSTRY MARGINAL RATE MEDICAL INSURANCE MONTHLY PAYMENTS MORTGAGES NOTARIES OIL BOOM OIL PRICES PAYROLL SYSTEM PAYROLL TAX PAYROLL TAXES PENSION PENSION CONTRIBUTIONS PENSION FUND PENSION FUNDS PENSION REFORM PENSIONS PERSONAL INCOME PERSONAL INCOME TAX PRIVATE PENSION PRIVATE PENSION FUNDS PRODUCTIVITY PROPERTY OWNERSHIP PROPERTY TAXES PUBLIC SPENDING RATE OF GROWTH REAL ESTATE RECESSIONS RED TAPE RETURN RETURNS REVENUE PERFORMANCE RISK MANAGEMENT SALARIES SALARY SALE SALES SENIOR SINGLE TAX SINGLE TAXPAYER SMALL BUSINESS SMALL BUSINESSES SMALL ENTERPRISES SOCIAL INSURANCE SOCIAL INSURANCE FUND SOCIAL PROTECTION SOCIAL SECURITY SOCIAL SECURITY CONTRIBUTION SOCIAL SECURITY CONTRIBUTIONS STAKEHOLDERS SUNSET PROVISION TAX TAX ADMINISTRATION TAX ALLOWANCES TAX BASE TAX BASES TAX BRACKETS TAX BURDENS TAX CHANGES TAX CODE TAX COLLECTORS TAX CONCESSIONS TAX CREDIT TAX EXEMPTIONS TAX LIABILITY TAX PAYERS TAX POLICY TAX PREFERENCES TAX RATE TAX RATE STRUCTURES TAX REBATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REVENUE TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAX WEDGE TAX WEDGES TAXABLE INCOME TAXATION TAXATION POLICIES TAXPAYER SERVICES TAXPAYERS TRANSPARENCY TREASURY TURNOVER TURNOVER TAX UNEMPLOYMENT VALUABLE VALUE ADDED TAX VALUE ADDED TAXES VOLATILITY VOLUNTARY CONTRIBUTIONS WAGE WAGES WELFARE REFORMS WESTERN EUROPE WITHHOLDING TAX WITHHOLDING TAXES WORKING CAPITAL WORTH
Online Access:	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 http://hdl.handle.net/10986/19486

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Summary:	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.

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

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