This study focuses on the tax system fornon-subsurface users in Kazakhstan. It takes as given thetax reform package that the authorities and stakeholders aredesigning, but proposes a number of additional steps to betaken over the next 2-3 years aimed at maximizing thebenefits of tax neutrality on competitiveness. The firstvolume of this report mainly focuses on tax policy: taxes onlabor, capital, and consumption. A draft report onadministration was also produced for discussion, whichincludes an initial assessment for organization, planningand staffing, a large taxpayers unit, anti-corruptionissues, taxpayer services and education, audit andinspections, collection activities, and legal issues andappeal. The second volume of the tax strategy paper examinestax administration issues, and identifies functional areasthat require attention in the short, medium and longer-term.This examination represents an initial diagnostic and is nota final blueprint for modernization. The nine areasdiagnosed are: organizational structure, human resource andtraining; anti-corruption; taxpayer service and education;large taxpayers; audit/inspection; collection; informationtechnology; and legal and appeals.
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