The principal outcome of the tax reformimplemented in recent years in the Republic of Tajikistan isthe reduction of administrative burden on the private sectorassociated with compliance with tax legislation throughsimplified tax procedures and less time required to passthese procedures. The International Finance Corporation(IFC), a member of the World Bank Group, is the largestglobal development institute, which is focused on support tothe private sector in emerging economies. The objective ofthe IFC Central Asia Tax Project is to improve compliancewith mandatory requirements of tax legislation throughbetter transparency and simplification of tax administrationprocedures. IFC through its technical assistance tax reformsprojects, has conducted a series of studies, which allow tomonitor the tax system reforming processes in Tajikistan.The main goal of the studies was a periodic assessment oftime and costs of taxpayers in Tajikistan to comply with themandatory requirements of the tax legislation. As part ofthe study, three rounds of measurements were performed,where the tax administration costs of the Tajik taxpayerswere assessed at a regular time span - in 2012, 2014, and2016. This report presents the results of all three roundsof business environment surveys in the area of taxregulation. It includes the estimates of tax accountingcosts of taxpayers in Tajikistan in 2012, 2014, and 2016.
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