This report is part of the OECD Tax Policy Reviews publication series. The Reviews
are intended to provide independent, comprehensive and comparative assessments of
OECD member and non-member countries’ tax systems as well as concrete recommendations
for tax policy reform. By identifying tailored tax policy reform options, the objective
of the Reviews is to enhance the design of existing tax policies and to support the
adoption of new reforms. This report provides an assessment of Kazakhstan's tax system
and recommendations for tax reform. Chapter 1 gives an overview of the main findings
and Chapter 2 sets the scene for tax reform. Chapter 3 considers tax revenue trends
and analysis of the tax mix. Chapter 4 examines equity issues in Kazakhstan and provides
recommendations on the personal income tax, social security contributions and value
added taxes. Chapter 5 focuses on tax competitiveness issues and provides recommendations
on how to strengthen the design of both the corporate income tax and special tax regimes
for SMEs.
The Tax Policy Reviews provide tailored tax policy recommendations based on an in-depth analysis of countries' tax systems using reliable comparative data, tax modelling tools, country benchmarking, and international good practices. Find out more on our dedicated Country reviews and advice page.