This report on Kazakhstan is part of the OECD Tax Policy Reviews series. OECD Tax Policy 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 reform. By benchmarking countries’ tax systems and identifying tailored tax policy reform options, the ultimate objective of the Reviews is to enhance the design of existing tax policies and to support the adoption and implementation of tax reforms.
This project was led by Sean Kennedy under the supervision of Bert Brys. The report was written by Sean Kennedy with written inputs from Bert Brys.
The analysis in this report is based upon the tax system of Kazakhstan as it was in place on 1 February 2020. The analysis is also based on OECD statistics, tax modelling tools and information collected during a mission that took place in May 2019 involving thorough fact-finding and stakeholder consultation.
The authors are grateful for the high-level endorsement and support received from Mr. Marat Sultangaziyev (Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan) and for the valuable comments and support received from officials of the State Revenue Committee of Kazakhstan (particularly Mr. Azamat Panbaev, Mr. Azamat Suleimenov), and of the Economic Research Institute JSC under the Ministry of National Economy of the Republic of Kazakhstan (particularly Mr. Ruslan Sultanov, Ms. Indira Beisekeyeva and Ms. Danna Gafyatullina). Thanks also to Mr. Kaisar Temerkulov (JSC Center for Trade Policy Development), who assisted in the early stage of the project.
The authors of the report would like to express their gratitude to Mr. Arsen Aldanov from the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for his input and leadership in his role of coordinator of the project on the Kazakhstan side.
The authors would also like to acknowledge the contributions of other colleagues and stakeholders in Kazakhstan, who actively participated in discussions during the missions and provided additional information in the drafting stage of the Review.
The authors would also like to thank colleagues from the OECD Centre for Tax Policy and Administration, in particular Tomas Balco, Piet Battiau, David Bradbury, Céline Colin, Luisa Dressler, Juan de Laiglesia, Kurt Van Dender, Michelle Harding, Daniel Fichmann, Rusudan Kemularia, Anna Milanez, Sarah Perret, Bethany Millar-Powell and Eugénie Ribault for their helpful input and feedback, as well as Karena Garnier, Hazel Healy, Natalie Lagorce and Carrie Tyler for their assistance with formatting and communication.