Kazakhstan

This study’s primary aim is to explore ways to reduce heating-related residential sector emissions using a scenario analysis approach as the basis of a roadmap for Kazakhstan. The purpose of this roadmap is to help Kazakhstan formulate a policy framework and conditions to enable a household energy-use transition. It is intended to support and guide key government authorities as well as other stakeholders.

Kazakhstan has made tremendous progress in ensuring universal access to primary and lower-secondary education. Nevertheless, results international surveys reveal that almost two-thirds of students from Kazakhstan complete schooling without mastering the basic skills needed to be successful, and that student achievement is increasingly inequitable. This policy perspective provides Kazakhstan with recommendations about how to strengthen its school evaluation system in order to improve the learning outcomes of all students. It is part of a larger OECD review of Kazakhstan that is published as four policy perspectives, each examining a key policy issue

Kazakhstan has made tremendous progress in ensuring universal access to primary and lower-secondary education. Nevertheless, results international surveys reveal that almost two-thirds of students from Kazakhstan complete schooling without mastering the basic skills needed to be successful, and that student achievement is increasingly inequitable. This policy perspective provides Kazakhstan with recommendations about how to strengthen its national examinations in order to improve the learning outcomes of all students. It is part of a larger OECD review of Kazakhstan that is published as four policy perspectives, each examining a key policy issue.

Kazakhstan has made tremendous progress in ensuring universal access to primary and lower-secondary education. Nevertheless, results international surveys reveal that almost two-thirds of students from Kazakhstan complete schooling without mastering the basic skills needed to be successful, and that student achievement is increasingly inequitable. This policy perspective provides Kazakhstan with recommendations about how to strengthen its initial teacher education and support for early career teachers in order to improve the learning outcomes of all students. It is part of a larger OECD review of Kazakhstan that is published as four policy perspectives, each examining a key policy issue.

Kazakhstan has made tremendous progress in ensuring universal access to primary and lower-secondary education. Nevertheless, results international surveys reveal that almost two-thirds of students from Kazakhstan complete schooling without mastering the basic skills needed to be successful, and that student achievement is increasingly inequitable. This policy perspective provides Kazakhstan with recommendations about how to strengthen its national assessment in order to improve the learning outcomes of all students. It is part of a larger OECD review of Kazakhstan that is published as four policy perspectives, each examining a key policy issue.

Ce rapport est une édition spéciale du Tableau de bord de l’OCDE sur le financement des PME et des entrepreneurs, publication phare de l’OCDE. Il examine en détail les conséquences du COVID-19 sur l’accès des PME au financement, ainsi que les mesures prises en conséquence par les pouvoirs publics. Il apparaît qu’avant la crise, les conditions de financement étaient globalement favorables pour les PME et les entrepreneurs, qui bénéficiaient de faibles taux d’intérêt, de critères accommodants d’octroi des crédits et d’une offre de plus en plus diversifiée d’instruments de financement. Mais la crise du COVID‑19 a profondément bouleversé l’accès des PME au financement. Plus particulièrement, l’effondrement brutal du chiffre d’affaires des entreprises a provoqué de graves pénuries de liquidités qui ont mis en danger la survie de bon nombre d’entreprises viables. Ce rapport fait état d’une augmentation de la demande de prêts bancaires au cours du premier semestre de 2020, et d’une stabilité de l’offre de crédit grâce à l’action des pouvoirs publics. Parallèlement, on a observé un recul d’autres sources de financement, en particulier l’apport de fonds propres au stade du démarrage. Le rapport réunit des données sur le périmètre et l’ampleur des mesures prises par les gouvernements dans le monde, et en précise les principales caractéristiques. Il décrit les principaux enjeux stratégiques du financement des PME qui se poseront au cours des prochaines phases de la pandémie ; il s’agira en effet d’éviter le surendettement des PME, de promouvoir une gamme diversifiée d’instruments de financement, de stimuler la création d’entreprises et de renforcer la résilience des PME par des mesures structurelles.

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.

Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom. This edition includes a special feature on the tax policy and administration responses to COVID-19 in Asian and Pacific Economies. It compiles comparable tax revenue statistics for Australia, Bhutan, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, Mongolia, Nauru, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau and Vanuatu ; and comparable non-tax revenue statistics for Bhutan, the Cook Islands, Fiji, Kazakhstan, Mongolia, Nauru, Philippines, Papua New Guinea, Samoa, Thailand, Tokelau and Vanuatu. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons about tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.