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 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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Bibliographic Details
Main Author: World Bank
Format: Policy Note biblioteca
Language:English
en_US
Published: Washington, DC 2008-06
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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