Republic of Kazakhstan Tax Administration Reform and Modernization : Volume 2. Tax Strategy Paper
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...
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| Format: | Policy Note |
| Language: | English en_US |
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Washington, DC
2014
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| Online Access: | http://documents.worldbank.org/curated/en/2008/06/9701500/republic-kazakhstan-tax-strategy-paper-vol-2-2-tax-administration-reform-modernization http://hdl.handle.net/10986/19484 |
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okr-10986-19484 |
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| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ABUSE ACCOUNTING ANNUAL PAYMENTS ANTI-CORRUPTION ANTICORRUPTION ARREARS AUDIT TRAIL AUDIT TRAILS AUDITOR AUDITORS BEST PRACTICE BORROWING BRIBERY BRIBES BUDGET PLANNING BUDGET SURPLUS BUDGETARY CONSTRAINTS BUSINESS ENVIRONMENT BUSINESS OPERATIONS BUSINESS PRACTICES CALCULATIONS CALL CENTERS CHECKS COLLECTION PROCEDURES COLLUSION COMMUNICATIONS TECHNOLOGY COMPLAINTS COMPLIANCE COST COMPLIANCE COSTS CONFIDENCE CONFIDENTIALITY CONSULTING FIRM CONTINGENCIES CORPORATE INCOME TAX CORRUPT CORRUPT PRACTICES CORRUPTION INVESTIGATION CORRUPTION PREVENTION CPI CREDIBILITY CRIME CRIMES CRIMINAL CRIMINALS CURRENCY CURRENT ACCOUNT CURRICULUM DEBT DEBT SUSTAINABILITY DEVELOPING COUNTRIES DISPUTE RESOLUTION DIVIDENDS EARNINGS ECONOMIC MANAGEMENT EDUCATION PROGRAM ENFORCEMENT MECHANISM ENTERPRISE PERFORMANCE EQUIPMENT EQUIPMENTS ETHIC ETHICS EXCISE TAXES FINANCIAL SYSTEM FISCAL EFFORT FISCAL POLICY FISCAL SURPLUS FISCAL SURPLUSES FOREIGN EXCHANGE FORMAL ECONOMY FRAUD GOVERNMENT REVENUES HUMAN RESOURCE HUMAN RESOURCES INCENTIVE PROGRAM INCOME INDEBTEDNESS INFLATION INFORMATION SYSTEM INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTEGRITY INTERNAL AUDIT INTERNAL AUDITS INTERNAL CONTROL INTERNATIONAL DEVELOPMENT INTERNATIONAL PRICE INTERNATIONAL STANDARDS INVESTIGATION INVESTIGATIONS INVESTIGATOR INVESTIGATORS JOB TRAINING JUDICIARY JURISDICTION JURISDICTIONS LAW ENFORCEMENT LEADERSHIP LIQUIDATION MACROECONOMIC STABILITY MINISTER MINISTERS OFFENSES OIL PRICES OUTSOURCING PENALTIES PERFORMANCE MEASUREMENT PERFORMANCE MEASUREMENTS POLICE POSSESSION PRODUCTIVITY PROSECUTION PROSECUTIONS PUBLIC OFFICIALS PUBLIC SPENDING REALISTIC BUDGET RECORD KEEPING RED TAPE REFORM PROGRAM REGISTRATION REQUIREMENTS RESOURCE ALLOCATIONS RESOURCE MANAGEMENT RESPONSIBILITIES RETURN RETURNS RISK ASSESSMENT RISK ASSESSMENTS RISK MANAGEMENT SALARIES SAVINGS SENIOR STATE TAX TAX TAX ADMINISTRATION TAX ASSESSMENT TAX AVOIDANCE TAX BASE TAX BREAKS TAX CODE TAX COLLECTION TAX ENFORCEMENT TAX EVASION TAX LAW TAX LAWS TAX LEGISLATION TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX RATES TAX REFORM TAX REFORMS TAX REPORTING TAX STRUCTURE TAX SYSTEM TAXATION TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TRAINING COURSES TRAINING PROGRAM TRAINING PROGRAMS TRAINING WORKSHOP TRANSACTION TRANSPARENCY TREASURY UNEMPLOYMENT VALUABLE VALUE ADDED TAXES WAGES WORK EXPERIENCE WORK FORCE WORTH |
| spellingShingle |
ABUSE ACCOUNTING ANNUAL PAYMENTS ANTI-CORRUPTION ANTICORRUPTION ARREARS AUDIT TRAIL AUDIT TRAILS AUDITOR AUDITORS BEST PRACTICE BORROWING BRIBERY BRIBES BUDGET PLANNING BUDGET SURPLUS BUDGETARY CONSTRAINTS BUSINESS ENVIRONMENT BUSINESS OPERATIONS BUSINESS PRACTICES CALCULATIONS CALL CENTERS CHECKS COLLECTION PROCEDURES COLLUSION COMMUNICATIONS TECHNOLOGY COMPLAINTS COMPLIANCE COST COMPLIANCE COSTS CONFIDENCE CONFIDENTIALITY CONSULTING FIRM CONTINGENCIES CORPORATE INCOME TAX CORRUPT CORRUPT PRACTICES CORRUPTION INVESTIGATION CORRUPTION PREVENTION CPI CREDIBILITY CRIME CRIMES CRIMINAL CRIMINALS CURRENCY CURRENT ACCOUNT CURRICULUM DEBT DEBT SUSTAINABILITY DEVELOPING COUNTRIES DISPUTE RESOLUTION DIVIDENDS EARNINGS ECONOMIC MANAGEMENT EDUCATION PROGRAM ENFORCEMENT MECHANISM ENTERPRISE PERFORMANCE EQUIPMENT EQUIPMENTS ETHIC ETHICS EXCISE TAXES FINANCIAL SYSTEM FISCAL EFFORT FISCAL POLICY FISCAL SURPLUS FISCAL SURPLUSES FOREIGN EXCHANGE FORMAL ECONOMY FRAUD GOVERNMENT REVENUES HUMAN RESOURCE HUMAN RESOURCES INCENTIVE PROGRAM INCOME INDEBTEDNESS INFLATION INFORMATION SYSTEM INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTEGRITY INTERNAL AUDIT INTERNAL AUDITS INTERNAL CONTROL INTERNATIONAL DEVELOPMENT INTERNATIONAL PRICE INTERNATIONAL STANDARDS INVESTIGATION INVESTIGATIONS INVESTIGATOR INVESTIGATORS JOB TRAINING JUDICIARY JURISDICTION JURISDICTIONS LAW ENFORCEMENT LEADERSHIP LIQUIDATION MACROECONOMIC STABILITY MINISTER MINISTERS OFFENSES OIL PRICES OUTSOURCING PENALTIES PERFORMANCE MEASUREMENT PERFORMANCE MEASUREMENTS POLICE POSSESSION PRODUCTIVITY PROSECUTION PROSECUTIONS PUBLIC OFFICIALS PUBLIC SPENDING REALISTIC BUDGET RECORD KEEPING RED TAPE REFORM PROGRAM REGISTRATION REQUIREMENTS RESOURCE ALLOCATIONS RESOURCE MANAGEMENT RESPONSIBILITIES RETURN RETURNS RISK ASSESSMENT RISK ASSESSMENTS RISK MANAGEMENT SALARIES SAVINGS SENIOR STATE TAX TAX TAX ADMINISTRATION TAX ASSESSMENT TAX AVOIDANCE TAX BASE TAX BREAKS TAX CODE TAX COLLECTION TAX ENFORCEMENT TAX EVASION TAX LAW TAX LAWS TAX LEGISLATION TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX RATES TAX REFORM TAX REFORMS TAX REPORTING TAX STRUCTURE TAX SYSTEM TAXATION TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TRAINING COURSES TRAINING PROGRAM TRAINING PROGRAMS TRAINING WORKSHOP TRANSACTION TRANSPARENCY TREASURY UNEMPLOYMENT VALUABLE VALUE ADDED TAXES WAGES WORK EXPERIENCE WORK FORCE WORTH World Bank Republic of Kazakhstan Tax Administration Reform and Modernization : Volume 2. Tax Strategy Paper |
| geographic_facet |
Europe and Central Asia Kazakhstan |
| description |
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. |
| format |
Economic & Sector Work :: Policy Note |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Republic of Kazakhstan Tax Administration Reform and Modernization : Volume 2. Tax Strategy Paper |
| title_short |
Republic of Kazakhstan Tax Administration Reform and Modernization : Volume 2. Tax Strategy Paper |
| title_full |
Republic of Kazakhstan Tax Administration Reform and Modernization : Volume 2. Tax Strategy Paper |
| title_fullStr |
Republic of Kazakhstan Tax Administration Reform and Modernization : Volume 2. Tax Strategy Paper |
| title_full_unstemmed |
Republic of Kazakhstan Tax Administration Reform and Modernization : Volume 2. Tax Strategy Paper |
| title_sort |
republic of kazakhstan tax administration reform and modernization : volume 2. tax strategy paper |
| publisher |
Washington, DC |
| publishDate |
2014 |
| url |
http://documents.worldbank.org/curated/en/2008/06/9701500/republic-kazakhstan-tax-strategy-paper-vol-2-2-tax-administration-reform-modernization http://hdl.handle.net/10986/19484 |
| _version_ |
1764441122636038144 |
| spelling |
okr-10986-194842021-04-23T14:03:45Z Republic of Kazakhstan Tax Administration Reform and Modernization : Volume 2. Tax Strategy Paper World Bank ABUSE ACCOUNTING ANNUAL PAYMENTS ANTI-CORRUPTION ANTICORRUPTION ARREARS AUDIT TRAIL AUDIT TRAILS AUDITOR AUDITORS BEST PRACTICE BORROWING BRIBERY BRIBES BUDGET PLANNING BUDGET SURPLUS BUDGETARY CONSTRAINTS BUSINESS ENVIRONMENT BUSINESS OPERATIONS BUSINESS PRACTICES CALCULATIONS CALL CENTERS CHECKS COLLECTION PROCEDURES COLLUSION COMMUNICATIONS TECHNOLOGY COMPLAINTS COMPLIANCE COST COMPLIANCE COSTS CONFIDENCE CONFIDENTIALITY CONSULTING FIRM CONTINGENCIES CORPORATE INCOME TAX CORRUPT CORRUPT PRACTICES CORRUPTION INVESTIGATION CORRUPTION PREVENTION CPI CREDIBILITY CRIME CRIMES CRIMINAL CRIMINALS CURRENCY CURRENT ACCOUNT CURRICULUM DEBT DEBT SUSTAINABILITY DEVELOPING COUNTRIES DISPUTE RESOLUTION DIVIDENDS EARNINGS ECONOMIC MANAGEMENT EDUCATION PROGRAM ENFORCEMENT MECHANISM ENTERPRISE PERFORMANCE EQUIPMENT EQUIPMENTS ETHIC ETHICS EXCISE TAXES FINANCIAL SYSTEM FISCAL EFFORT FISCAL POLICY FISCAL SURPLUS FISCAL SURPLUSES FOREIGN EXCHANGE FORMAL ECONOMY FRAUD GOVERNMENT REVENUES HUMAN RESOURCE HUMAN RESOURCES INCENTIVE PROGRAM INCOME INDEBTEDNESS INFLATION INFORMATION SYSTEM INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTEGRITY INTERNAL AUDIT INTERNAL AUDITS INTERNAL CONTROL INTERNATIONAL DEVELOPMENT INTERNATIONAL PRICE INTERNATIONAL STANDARDS INVESTIGATION INVESTIGATIONS INVESTIGATOR INVESTIGATORS JOB TRAINING JUDICIARY JURISDICTION JURISDICTIONS LAW ENFORCEMENT LEADERSHIP LIQUIDATION MACROECONOMIC STABILITY MINISTER MINISTERS OFFENSES OIL PRICES OUTSOURCING PENALTIES PERFORMANCE MEASUREMENT PERFORMANCE MEASUREMENTS POLICE POSSESSION PRODUCTIVITY PROSECUTION PROSECUTIONS PUBLIC OFFICIALS PUBLIC SPENDING REALISTIC BUDGET RECORD KEEPING RED TAPE REFORM PROGRAM REGISTRATION REQUIREMENTS RESOURCE ALLOCATIONS RESOURCE MANAGEMENT RESPONSIBILITIES RETURN RETURNS RISK ASSESSMENT RISK ASSESSMENTS RISK MANAGEMENT SALARIES SAVINGS SENIOR STATE TAX TAX TAX ADMINISTRATION TAX ASSESSMENT TAX AVOIDANCE TAX BASE TAX BREAKS TAX CODE TAX COLLECTION TAX ENFORCEMENT TAX EVASION TAX LAW TAX LAWS TAX LEGISLATION TAX OBLIGATIONS TAX OFFICES TAX POLICY TAX RATES TAX REFORM TAX REFORMS TAX REPORTING TAX STRUCTURE TAX SYSTEM TAXATION TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TRAINING COURSES TRAINING PROGRAM TRAINING PROGRAMS TRAINING WORKSHOP TRANSACTION TRANSPARENCY TREASURY UNEMPLOYMENT VALUABLE VALUE ADDED TAXES WAGES WORK EXPERIENCE WORK FORCE WORTH 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. 2014-08-19T21:43:00Z 2014-08-19T21:43:00Z 2008-06 http://documents.worldbank.org/curated/en/2008/06/9701500/republic-kazakhstan-tax-strategy-paper-vol-2-2-tax-administration-reform-modernization http://hdl.handle.net/10986/19484 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ Washington, DC Economic & Sector Work :: Policy Note Economic & Sector Work Europe and Central Asia Kazakhstan |