Doing Business Regional, National, and Subnational Reports

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This collection holds the regional, national, and subnational serial publications.

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    Doing Business in Kazakhstan 2017
    (Washington, DC, 2017) World Bank
    Doing Business in Kazakhstan 2017 is the first report of the subnational Doing Business series in Kazakhstan. It measures business regulations and their enforcement in four Doing Business areas. The objective of the study is to gain a broader understanding of the business regulatory environment across Kazakhstan as well as to provide good-practice examples and reform recommendations to help guide policy at the national and subnational levels. The study focuses on indicator sets that measure the complexity and cost of regulatory processes affecting four stages in the life of a small to medium-size domestic firm—starting a business, dealing with construction permits, getting electricity and registering property. These four indicator sets were selected because they relate to areas of business regulation where implementation of the common legal and regulatory framework differs across locations. While highly centralized line ministries hold the direct formal authority for the delivery of most services across the territory, regions as well as Almaty city and Astana wield local power and authority, especially in the areas of getting electricity and dealing with construction permits. The indicators are used to analyze economic outcomes and identify what reforms have worked, where and why.
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    Paying Taxes 2016
    (World Bank, Washington, DC, 2016) World Bank Group ; PwC
    Since the first edition of paying taxes, and especially following the global financial crisis, the media, the public, and many policymakers have become increasingly interested in how international tax systems operate. Most recently the focus has been the work initiated by the G20 and carried out by the Organization of Economic Cooperation and Development (OECD) on base erosion and profit shifting (BEPS). The BEPS agenda however does not consider what some commentators will consider to be equally important issues for developing economies, including how to enhance the administrative capacities of tax authorities, reduce the informal economy, and corruption while promoting growth and investment. The paying taxes study, with its emphasis on efficient tax compliance and straightforward tax regimes provides valuable insight into many of these developing country issues. It can be an invaluable source of information to decision-makers, providing an independent assessment of whether interventions are resulting in a simplified compliance process for a standardized domestic model business. Governments also often find it useful to be able to learn from the experience of economies in their peer group and to consider whether a measure adopted elsewhere may be relevant for the economy.
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    Paying Taxes 2015: The Global Picture
    (World Bank, Washington, DC, 2015) World Bank Group ; PwC
    This is the tenth year that the paying taxes indicator has been part of the World Bank Doing Business project. The journey over the period of the study has been an eventful and interesting one and the economic backdrop continues to present a challenging environment for governments as they consider their future fiscal policies. Globalization, the march of technological change, changing demographic patterns and the persistent challenges that continue around climate change and the environment all come together to generate a turbulent mix of issues which have a significant impact on fiscal policy and the associated tax systems. Against this backdrop, this year the Organization for Economic Co-operation and Development (OECD) has put forward proposals for changing the international tax rules to modernize them for today s globalized business and to address concerns over base erosion and profit shifting (BEPS). It is apparent that these proposals are already changing the way some tax authorities apply existing rules, leading to new and increased uncertainty for business, at least in the short term. Alongside all of this however there are two simple, mutually supportive objectives for governments; to ensure that there are sufficient public revenues for the future, to lay a foundation for sustained improvements in productivity, while at the same time incentivising investment and economic growth. This year the authors have also focused more on the compliance aspects of the information that authors collect through the study. Stable tax systems and strong tax administrations are important for businesses, helping them to operate in an environment where the tax treatment of transactions is predictable, and where governments operate transparently. The paying taxes study provides an unrivalled global database which supports an ongoing research program.