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

Simple item page
dc.contributor.authorWorld Bank
dc.date.accessioned2014-08-19T21:49:04Z
dc.date.available2014-08-19T21:49:04Z
dc.date.issued2008-06
dc.description.abstractThis 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.en
dc.identifierhttp://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
dc.identifier.doi10.1596/19486
dc.identifier.urihttps://hdl.handle.net/10986/19486
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTING
dc.subjectALCOHOLIC BEVERAGES
dc.subjectANNUAL INCOME
dc.subjectANNUAL WAGE
dc.subjectANNUAL WAGES
dc.subjectARBITRAGE
dc.subjectAUDITS
dc.subjectAVERAGE EARNINGS
dc.subjectAVERAGE WAGE
dc.subjectAVERAGE WAGES
dc.subjectBALANCED BUDGET
dc.subjectBOND
dc.subjectBOND ISSUANCES
dc.subjectBUDGET PLANNING
dc.subjectBUSINESS CLIMATE
dc.subjectBUSINESS CYCLE
dc.subjectBUSINESS CYCLES
dc.subjectBUSINESS ENVIRONMENT
dc.subjectCADASTRES
dc.subjectCALCULATION
dc.subjectCALCULATIONS
dc.subjectCAPITAL GOODS
dc.subjectCAPITAL INVESTMENTS
dc.subjectCASH FLOW
dc.subjectCOMMODITY
dc.subjectCONTRIBUTION
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATE INCOME TAXES
dc.subjectCORPORATE TAX
dc.subjectCORPORATE TAXES
dc.subjectCREDITS
dc.subjectDEBT
dc.subjectDEDUCTIONS
dc.subjectDEMOGRAPHIC
dc.subjectDEPRECIATION
dc.subjectDEVELOPING COUNTRIES
dc.subjectDISABILITY
dc.subjectDISABILITY BENEFITS
dc.subjectDIVIDEND
dc.subjectDOMESTIC GOODS
dc.subjectDOUBLE TAXATION
dc.subjectDOUBLE TAXATION TREATIES
dc.subjectEARNINGS
dc.subjectECONOMIC ACTIVITY
dc.subjectECONOMIC DOWNTURN
dc.subjectECONOMIC EFFICIENCY
dc.subjectECONOMIC MANAGEMENT
dc.subjectECONOMIC REFORMS
dc.subjectECONOMIC TRANSACTIONS
dc.subjectEFFECTIVE TAX RATES
dc.subjectENTERPRISE PERFORMANCE
dc.subjectEQUIPMENT
dc.subjectEQUITY INVESTMENT
dc.subjectEXCHANGE RATE
dc.subjectEXPENDITURE
dc.subjectEXPENDITURES
dc.subjectEXPORTERS
dc.subjectFAMILY MEMBER
dc.subjectFINANCIAL SECTORS
dc.subjectFINANCIAL TRANSACTIONS
dc.subjectFISCAL AUTHORITIES
dc.subjectFISCAL MANAGEMENT
dc.subjectFLAT TAX
dc.subjectFORMAL ECONOMY
dc.subjectFREE TRADE
dc.subjectGOVERNMENT REVENUES
dc.subjectGROSS INCOME
dc.subjectHARMONIZATION
dc.subjectHOLDING
dc.subjectHUMAN RESOURCES
dc.subjectINCOME - TAX
dc.subjectINCOME FROM DIVIDENDS
dc.subjectINCOME GROUPS
dc.subjectINCOME LEVEL
dc.subjectINCOME LEVELS
dc.subjectINCOMES
dc.subjectINFLATION
dc.subjectINFRASTRUCTURE PROJECTS
dc.subjectINSURANCE
dc.subjectINSURANCE PREMIUMS
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORIES
dc.subjectINVESTING
dc.subjectINVESTMENT TAX CREDIT
dc.subjectLABOR FORCE
dc.subjectLABOR MARKET
dc.subjectLAND TAX
dc.subjectLAND TAXES
dc.subjectLARGE ENTERPRISES
dc.subjectLEVIES
dc.subjectLEVY
dc.subjectLOCAL GOVERNMENTS
dc.subjectLOSS OF REVENUE
dc.subjectLOW INCOME
dc.subjectLOW-INCOME
dc.subjectLOW-INCOME WORKERS
dc.subjectLUMP SUM
dc.subjectMANUFACTURING INDUSTRY
dc.subjectMARGINAL RATE
dc.subjectMEDICAL INSURANCE
dc.subjectMONTHLY PAYMENTS
dc.subjectMORTGAGES
dc.subjectNOTARIES
dc.subjectOIL BOOM
dc.subjectOIL PRICES
dc.subjectPAYROLL SYSTEM
dc.subjectPAYROLL TAX
dc.subjectPAYROLL TAXES
dc.subjectPENSION
dc.subjectPENSION CONTRIBUTIONS
dc.subjectPENSION FUND
dc.subjectPENSION FUNDS
dc.subjectPENSION REFORM
dc.subjectPENSIONS
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAX
dc.subjectPRIVATE PENSION
dc.subjectPRIVATE PENSION FUNDS
dc.subjectPRODUCTIVITY
dc.subjectPROPERTY OWNERSHIP
dc.subjectPROPERTY TAXES
dc.subjectPUBLIC SPENDING
dc.subjectRATE OF GROWTH
dc.subjectREAL ESTATE
dc.subjectRECESSIONS
dc.subjectRED TAPE
dc.subjectRETURN
dc.subjectRETURNS
dc.subjectREVENUE PERFORMANCE
dc.subjectRISK MANAGEMENT
dc.subjectSALARIES
dc.subjectSALARY
dc.subjectSALE
dc.subjectSALES
dc.subjectSENIOR
dc.subjectSINGLE TAX
dc.subjectSINGLE TAXPAYER
dc.subjectSMALL BUSINESS
dc.subjectSMALL BUSINESSES
dc.subjectSMALL ENTERPRISES
dc.subjectSOCIAL INSURANCE
dc.subjectSOCIAL INSURANCE FUND
dc.subjectSOCIAL PROTECTION
dc.subjectSOCIAL SECURITY
dc.subjectSOCIAL SECURITY CONTRIBUTION
dc.subjectSOCIAL SECURITY CONTRIBUTIONS
dc.subjectSTAKEHOLDERS
dc.subjectSUNSET PROVISION
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX ALLOWANCES
dc.subjectTAX BASE
dc.subjectTAX BASES
dc.subjectTAX BRACKETS
dc.subjectTAX BURDENS
dc.subjectTAX CHANGES
dc.subjectTAX CODE
dc.subjectTAX COLLECTORS
dc.subjectTAX CONCESSIONS
dc.subjectTAX CREDIT
dc.subjectTAX EXEMPTIONS
dc.subjectTAX LIABILITY
dc.subjectTAX PAYERS
dc.subjectTAX POLICY
dc.subjectTAX PREFERENCES
dc.subjectTAX RATE
dc.subjectTAX RATE STRUCTURES
dc.subjectTAX REBATES
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX REGIME
dc.subjectTAX REGIMES
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX STRUCTURE
dc.subjectTAX STRUCTURES
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAX WEDGE
dc.subjectTAX WEDGES
dc.subjectTAXABLE INCOME
dc.subjectTAXATION
dc.subjectTAXATION POLICIES
dc.subjectTAXPAYER SERVICES
dc.subjectTAXPAYERS
dc.subjectTRANSPARENCY
dc.subjectTREASURY
dc.subjectTURNOVER
dc.subjectTURNOVER TAX
dc.subjectUNEMPLOYMENT
dc.subjectVALUABLE
dc.subjectVALUE ADDED TAX
dc.subjectVALUE ADDED TAXES
dc.subjectVOLATILITY
dc.subjectVOLUNTARY CONTRIBUTIONS
dc.subjectWAGE
dc.subjectWAGES
dc.subjectWELFARE REFORMS
dc.subjectWESTERN EUROPE
dc.subjectWITHHOLDING TAX
dc.subjectWITHHOLDING TAXES
dc.subjectWORKING CAPITAL
dc.subjectWORTH
dc.titleRepublic of Kazakhstan Tax Strategy Paper : Volume 1. A Strategic Plan for Increasing the Neutrality of the Tax System in Non-Extractive Sectorsen
dspace.entity.typePublication
okr.date.disclosure2008-06-30
okr.date.doiregistration2025-05-07T10:39:18.016790Z
okr.doctypeEconomic & Sector Work::Policy Note
okr.doctypeEconomic & Sector Work
okr.docurlhttp://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
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid521831468272096878
okr.guid322211468039541707
okr.guid388851468039033571
okr.guid889231468089689969
okr.identifier.externaldocumentum000334955_20080724070246
okr.identifier.internaldocumentum9701484
okr.identifier.report36494
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2008/07/24/000334955_20080724070246/Rendered/PDF/364940v10ESW0P1sclosed0July02202008.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryKazakhstan
okr.sectorPublic Administration, Law, and Justice :: General public administration sector
okr.themeEconomic management :: Economic statistics, modeling and forecasting
okr.topicLaw and Development::Tax Law
okr.topicTaxation and Subsidies
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Emerging Markets
okr.topicMacroeconomics and Economic Growth
okr.unitPoverty Reduction/Econ Mngmt (ECSPE)
okr.volume1 of 2
Files
Original bundle
Now showing 1 - 2 of 2
Thumbnail Image
Name:
364940v10ESW0P1sclosed0July02202008.pdf
Size:
8.61 MB
Format:
Adobe Portable Document Format
Download
No Thumbnail Available
Name:
364940v10ESW0P1sclosed0July02202008.txt
Size:
442.55 KB
Format:
Plain Text
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Plain Text
Description:
Download
Collections
Policy Notes