Assessment of Tax Compliance Costs for Businesses in the Republic of Tajikistan
The principal outcome of the tax reform implemented in recent years in the Republic of Tajikistan is the reduction of administrative burden on the private sector associated with compliance with tax legislation through simplified tax procedures and...
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| Format: | Report |
| Language: | English |
| Published: |
Washington, DC
2018
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| Online Access: | http://documents.worldbank.org/curated/en/465451520930950572/Assessment-of-tax-compliance-costs-for-businesses-in-the-Republic-of-Tajikistan http://hdl.handle.net/10986/29532 |
| Summary: | The principal outcome of the tax reform
implemented in recent years in the Republic of Tajikistan is
the reduction of administrative burden on the private sector
associated with compliance with tax legislation through
simplified tax procedures and less time required to pass
these procedures. The International Finance Corporation
(IFC), a member of the World Bank Group, is the largest
global development institute, which is focused on support to
the private sector in emerging economies. The objective of
the IFC Central Asia Tax Project is to improve compliance
with mandatory requirements of tax legislation through
better transparency and simplification of tax administration
procedures. IFC through its technical assistance tax reforms
projects, has conducted a series of studies, which allow to
monitor the tax system reforming processes in Tajikistan.
The main goal of the studies was a periodic assessment of
time and costs of taxpayers in Tajikistan to comply with the
mandatory requirements of the tax legislation. As part of
the study, three rounds of measurements were performed,
where the tax administration costs of the Tajik taxpayers
were assessed at a regular time span - in 2012, 2014, and
2016. This report presents the results of all three rounds
of business environment surveys in the area of tax
regulation. It includes the estimates of tax accounting
costs of taxpayers in Tajikistan in 2012, 2014, and 2016. |
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