World Bank2014-08-192014-08-192008-06https://hdl.handle.net/10986/19486This 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-USCC BY 3.0 IGOACCOUNTINGALCOHOLIC BEVERAGESANNUAL INCOMEANNUAL WAGEANNUAL WAGESARBITRAGEAUDITSAVERAGE EARNINGSAVERAGE WAGEAVERAGE WAGESBALANCED BUDGETBONDBOND ISSUANCESBUDGET PLANNINGBUSINESS CLIMATEBUSINESS CYCLEBUSINESS CYCLESBUSINESS ENVIRONMENTCADASTRESCALCULATIONCALCULATIONSCAPITAL GOODSCAPITAL INVESTMENTSCASH FLOWCOMMODITYCONTRIBUTIONCORPORATE INCOME TAXCORPORATE INCOME TAXESCORPORATE TAXCORPORATE TAXESCREDITSDEBTDEDUCTIONSDEMOGRAPHICDEPRECIATIONDEVELOPING COUNTRIESDISABILITYDISABILITY BENEFITSDIVIDENDDOMESTIC GOODSDOUBLE TAXATIONDOUBLE TAXATION TREATIESEARNINGSECONOMIC ACTIVITYECONOMIC DOWNTURNECONOMIC EFFICIENCYECONOMIC MANAGEMENTECONOMIC REFORMSECONOMIC TRANSACTIONSEFFECTIVE TAX RATESENTERPRISE PERFORMANCEEQUIPMENTEQUITY INVESTMENTEXCHANGE RATEEXPENDITUREEXPENDITURESEXPORTERSFAMILY MEMBERFINANCIAL SECTORSFINANCIAL TRANSACTIONSFISCAL AUTHORITIESFISCAL MANAGEMENTFLAT TAXFORMAL ECONOMYFREE TRADEGOVERNMENT REVENUESGROSS INCOMEHARMONIZATIONHOLDINGHUMAN RESOURCESINCOME - TAXINCOME FROM DIVIDENDSINCOME GROUPSINCOME LEVELINCOME LEVELSINCOMESINFLATIONINFRASTRUCTURE PROJECTSINSURANCEINSURANCE PREMIUMSINTERNATIONAL DEVELOPMENTINTERNATIONAL STANDARDSINVENTORIESINVESTINGINVESTMENT TAX CREDITLABOR FORCELABOR MARKETLAND TAXLAND TAXESLARGE ENTERPRISESLEVIESLEVYLOCAL GOVERNMENTSLOSS OF REVENUELOW INCOMELOW-INCOMELOW-INCOME WORKERSLUMP SUMMANUFACTURING INDUSTRYMARGINAL RATEMEDICAL INSURANCEMONTHLY PAYMENTSMORTGAGESNOTARIESOIL BOOMOIL PRICESPAYROLL SYSTEMPAYROLL TAXPAYROLL TAXESPENSIONPENSION CONTRIBUTIONSPENSION FUNDPENSION FUNDSPENSION REFORMPENSIONSPERSONAL INCOMEPERSONAL INCOME TAXPRIVATE PENSIONPRIVATE PENSION FUNDSPRODUCTIVITYPROPERTY OWNERSHIPPROPERTY TAXESPUBLIC SPENDINGRATE OF GROWTHREAL ESTATERECESSIONSRED TAPERETURNRETURNSREVENUE PERFORMANCERISK MANAGEMENTSALARIESSALARYSALESALESSENIORSINGLE TAXSINGLE TAXPAYERSMALL BUSINESSSMALL BUSINESSESSMALL ENTERPRISESSOCIAL INSURANCESOCIAL INSURANCE FUNDSOCIAL PROTECTIONSOCIAL SECURITYSOCIAL SECURITY CONTRIBUTIONSOCIAL SECURITY CONTRIBUTIONSSTAKEHOLDERSSUNSET PROVISIONTAXTAX ADMINISTRATIONTAX ALLOWANCESTAX BASETAX BASESTAX BRACKETSTAX BURDENSTAX CHANGESTAX CODETAX COLLECTORSTAX CONCESSIONSTAX CREDITTAX EXEMPTIONSTAX LIABILITYTAX PAYERSTAX POLICYTAX PREFERENCESTAX RATETAX RATE STRUCTURESTAX REBATESTAX REFORMTAX REFORMSTAX REGIMETAX REGIMESTAX REVENUETAX REVENUESTAX STRUCTURETAX STRUCTURESTAX SYSTEMTAX SYSTEMSTAX WEDGETAX WEDGESTAXABLE INCOMETAXATIONTAXATION POLICIESTAXPAYER SERVICESTAXPAYERSTRANSPARENCYTREASURYTURNOVERTURNOVER TAXUNEMPLOYMENTVALUABLEVALUE ADDED TAXVALUE ADDED TAXESVOLATILITYVOLUNTARY CONTRIBUTIONSWAGEWAGESWELFARE REFORMSWESTERN EUROPEWITHHOLDING TAXWITHHOLDING TAXESWORKING CAPITALWORTH10.1596/19486