2008年-世界发展银行全球_Republic_of_Kazakhstan_Tax_Administration_Reform_and_Modernization___Volume_2_Tax_Strategy_Paper_98页_6mb

Summary of Republic of Kazakhstan Tax Administration Reform and Modernization (Volume II)

Core Content

This document, Volume II of the Kazakhstan Tax Strategy Paper, focuses on the reform and modernization of tax administration in the Republic of Kazakhstan. It outlines key areas for improvement, recommendations, and a strategic framework for enhancing tax administration performance. The goal is to increase voluntary compliance through better organizational structure, human resources, anti-corruption measures, taxpayer service and education, large taxpayer operations, audit and inspection systems, collection procedures, information systems, and legal and appeals mechanisms.

Main Viewpoints

1. Voluntary Compliance as a Priority:
   The report emphasizes that improving tax administration is essential for increasing voluntary compliance, which in turn enhances revenue collection and reduces administrative burdens. Compliance is supported by three pillars:

   • A sound audit system
   • Efficient collection mechanisms
   • Comprehensive taxpayer service and education programs

2. Need for Strategic Planning:
   A strategic plan should be developed for the Tax Committee (including the Ministry of Finance) over a medium to long-term period (3–7 years). This plan should include cost approximations, a timetable, and measurable indicators to guide reforms.

3. Organizational Restructuring:
   The Tax Committee needs to restructure its organization to ensure better oversight, specialization, and efficiency. This includes reducing the span of control for the Chairman, creating separate divisions for taxpayer service and enforcement, and reassigning staff based on risk and specialization.

4. Anti-Corruption Efforts:
   Corruption is identified as a major obstacle to administrative improvement. The report recommends creating dedicated units to detect and combat corruption, revising recruitment and training protocols, and improving internal controls and risk assessments to prevent abuse.

5. Enhancing Taxpayer Service and Education:
   Taxpayer service and education must be given more prominence. A dedicated division is recommended to provide support, and regular surveys should be conducted to assess taxpayer satisfaction and guide service improvements.

6. Focus on Large Taxpayers:
   Large taxpayers contribute significantly to revenue (65%+ of total revenue). The report highlights the need for specialized training, reorganization of large taxpayer operations, and the use of integrated audit approaches to improve efficiency.

7. Modernization of Audit and Inspection Systems:
   Audit processes should be risk-based and integrated. Inspections should be conducted in the field, and the Tax Committee should focus on policy and monitoring rather than case work. Inspectors should be trained in accounting rather than economics, and an audit manual should be developed for standardization.

8. Improvement of Collection Mechanisms:
   The report recommends modernizing collection procedures, including the ability to write off uncollectible accounts and the automatic offset of tax refunds against unpaid liabilities. A dedicated collection position is suggested to separate from audit functions.

9. Information Systems Development:
   E-filing systems have improved, but more investment is needed to enhance user-friendliness and expand taxpayer services. Management reporting systems should be developed to monitor all stages of tax processes, and technology management should be separated to allow for better specialization.

10. Legal and Appeals Framework:
    The appeals process should be independent and separate from the normal chain of command. A final appeals decision should be made by the Tax Appeals Division, and a dedicated "Appeals Officer" role is recommended to handle negotiations.

Key Information

Tax Revenues and Structure

• Total government revenues in recent years were around 26% of GDP, with non-oil revenues accounting for 19% and oil revenues making up the rest.
• VAT accounted for 4.6% of GDP, and excise taxes for 1%.
• Corporate Income Tax (CIT) contributed 7.6% of GDP, with non-oil companies accounting for two-thirds of CIT revenues.
• The tax reform package for 2007–10 includes:
  • Increasing participation in the formal economy
  • Reducing tax burden in non-extractive sectors
  • Lowering VAT rates to 12% in the medium term
  • Introducing a 10% flat PIT rate
  • Compressing regressive rates for social tax

Performance Indicators

• According to the World Bank Doing Business Report – Paying Taxes 2008, Kazakhstan ranked 44th globally in ease of paying taxes, best in CIS countries.
• It ranked 15th in the world for the number of tax payments (only 9 annual payments).
• It ranked 58th in total tax rates (a comprehensive rate of 36.7%).
• It ranked 105th in the time required for compliance (taking 271 hours to comply).

Recommendations Summary

Conclusion

The report highlights that while Kazakhstan has made progress in modernizing its tax system, particularly in the areas of information technology and e-filing, there are still significant challenges in corruption, taxpayer service, audit efficiency, and collection procedures. The reform strategy must be comprehensive, involving strategic planning, organizational restructuring, specialized training, and risk-based management. The ultimate goal is to maximize voluntary compliance and enhance the effectiveness of the tax administration system.