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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| Format: | Policy Note |
| Language: | English en_US |
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Washington, DC
2014
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| 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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okr-10986-19486 |
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| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
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 |
| spellingShingle |
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 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 |
| geographic_facet |
Europe and Central Asia Kazakhstan |
| description |
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. |
| format |
Economic & Sector Work :: Policy Note |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Republic of Kazakhstan Tax Strategy Paper : Volume 1. A Strategic Plan for Increasing the Neutrality of the Tax System in Non-Extractive Sectors |
| title_short |
Republic of Kazakhstan Tax Strategy Paper : Volume 1. A Strategic Plan for Increasing the Neutrality of the Tax System in Non-Extractive Sectors |
| title_full |
Republic of Kazakhstan Tax Strategy Paper : Volume 1. A Strategic Plan for Increasing the Neutrality of the Tax System in Non-Extractive Sectors |
| title_fullStr |
Republic of Kazakhstan Tax Strategy Paper : Volume 1. A Strategic Plan for Increasing the Neutrality of the Tax System in Non-Extractive Sectors |
| title_full_unstemmed |
Republic of Kazakhstan Tax Strategy Paper : Volume 1. A Strategic Plan for Increasing the Neutrality of the Tax System in Non-Extractive Sectors |
| title_sort |
republic of kazakhstan tax strategy paper : volume 1. a strategic plan for increasing the neutrality of the tax system in non-extractive sectors |
| publisher |
Washington, DC |
| publishDate |
2014 |
| url |
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 |
| _version_ |
1764441128298348544 |
| spelling |
okr-10986-194862021-04-23T14:03:45Z 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 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 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. 2014-08-19T21:49:04Z 2014-08-19T21:49:04Z 2008-06 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 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ Washington, DC Economic & Sector Work :: Policy Note Economic & Sector Work Europe and Central Asia Kazakhstan |