Project objective:
To develop proposals for the concept and draft of the new Tax Code, taking into account the Address of the President of the Republic of Kazakhstan to the People of Kazakhstan dated September 1, 2022, and Kassym-Jomart Tokayev's election platform, “Just Kazakhstan – for Everyone and Each Individual. Now and Forever.”
Tasks:
1. Develop an aggregated tax database by tax type, enterprise size, and type of economic activity, while ensuring the confidentiality of taxpayer information;
2. Analyze the level of the tax burden (relative to turnover and taxable income), including breakdowns by economic sector and taxpayer enterprise size;
3. Analyze trends in tax collection, including by tax type, and conduct international comparisons with OECD and EAEU member countries;
4. Forecast key budgetary parameters to develop tax revenue projections based on budget expenditure financing needs;
5. Identify a comprehensive list of taxes, levies, and other mandatory payments, and assess the potential fiscal role of each;
6. Analyze the taxation systems of OECD and EAEU member countries and their experience in implementing tax reforms;
7. Develop approaches to the taxation of large businesses;
8. Develop approaches to the taxation of personal income and property.
