Kazakhstan - Tax Administration Reform Project

Abstract*

The development objectives of the Tax Administration Reform Project for Kazakhstan are: (i) to reform and strengthen the tax administration in order to improve the level of voluntary taxpayer compliance with tax regulations; (ii) to enhance effectiveness to fight tax evasion; and (iii) to increase administrative efficiency and reduce the potential for corruption. There are four components to the project: (1) an institutional development component... Show More

Development Objective

The development objective of the proposed project is to reform and strengthen the tax administration in order to improve the level of voluntary compliance, enhance effectiveness to fight tax evasion, increase administrative efficiency, and reduce the potential for corruption. The project would have a positive impact on the business climate by improving client services, strengthening institutional and human capacity in the tax administration, and reducing the burden of taxpayer compliance.

Key Details

Project Details

Project ID
P116696
Status
Closed
Team Leader
Waleed Malik , Alma Nurshaikhova
Borrower 2
REPUBLIC OF KAZAKHSTAN

Country
Kazakhstan
Disclosure Date
June 6, 2009
Approval Date
(as of board presentation)
February 16, 2010
Effective Date
February 17, 2011

Total Project Cost 1
US$ 56.70 million
Implementing Agency
State Revenue Committee
Region
Europe and Central Asia
Fiscal Year 3
2010

Commitment Amount
US$ 17.00 million
Environmental Category
N/A
Last Update Date
October 3, 2023
Closing Date
December 31, 2021

Last Stage Reached
BANK APPROVED

Notes
1. Total project cost includes funding from World Bank and non-bank sources in US$ millions. Active and Closed projects show current commitments. Proposed (pipeline) and dropped projects show the forecast amount. The commitment amount for projects in the pipeline is indicative and may be modified during the project preparation.
2. Borrower refers to the Borrower of a Loan or Recipient of a Grant.
3. ”Fiscal Year” is the fiscal year in which the project was approved (or dropped if the status is dropped). The World Bank's fiscal year is from July 1 - June 30. For example, a fiscal year of 1996 corresponds to July 1, 1995 - June 30, 1996.

Sectors

Themes

FY17 - Economic Policy

FY17 - Fiscal Policy42%
- FY17 - Tax policy42%

FY17 - Private Sector Development

FY17 - Jobs100%

FY17 - Public Sector Management

FY17 - Public Administration13%
- FY17 - Administrative and Civil Service Reform5%
- FY17 - Transparency, Accountability and Good Governance8%
FY17 - Public Finance Management46%
- FY17 - Domestic Revenue Administration42%
- FY17 - Public Expenditure Management4%

Project Map

Interactive Map

Finances

Financing Plan (US$ Millions)

Financier	Commitments
Borrower/Recipient	39.70
International Bank for Reconstruction and Development	17.00

Total Project Financing (US$ Millions)

Product Line	IBRD/IDA
IBRD Commitment	17.00
IDA Commitment	N/A
IBRD + IDA Commitment	17.00

Lending Instrument
Grant Amount	N/A
Total Project Cost**	56.70

Summary Status of World Bank Financing (US$ Millions) as of February 28, 2025

No data available.

Detailed Financial Activity as of February 28, 2025

Download:

Period	Financier	Transaction Type	Amount (US$)
Oct 15, 2019	IBRD-78350	Int Charges	71.30
Oct 15, 2019	IBRD-78350	Int Charges	0.98
Oct 15, 2019	IBRD-78350	Int Charges	3,658.91
Oct 15, 2019	IBRD-78350	Int Charges	60,354.99
Oct 15, 2019	IBRD-78350	Loan Repay	368,731.30
Sep 27, 2019	IBRD-78350	Loan Disb	16,500.00
Feb 16, 2018	IBRD-78350	Loan Disb	17,000.00
Mar 27, 2018	IBRD-78350	Loan Disb	18,000.00
Feb 5, 2018	IBRD-78350	Loan Disb	10,000.00
Jun 19, 2018	IBRD-78350	Loan Disb	32,000.00
Apr 15, 2018	IBRD-78350	Loan Repay	295,031.47
Dec 7, 2017	IBRD-78350	Loan Disb	13,000.00
Apr 15, 2018	IBRD-78350	Int Charges	448.28
Apr 15, 2018	IBRD-78350	Int Charges	41,435.69
May 23, 2018	IBRD-78350	Loan Disb	20,000.00
Aug 2, 2018	IBRD-78350	Loan Disb	44,000.00
Apr 15, 2017	IBRD-78350	Int Charges	36.12
Apr 15, 2017	IBRD-78350	Int Charges	32,463.13
Apr 15, 2017	IBRD-78350	Loan Repay	269,771.16
Jun 16, 2017	IBRD-78350	Loan Disb	12,000.00
Oct 15, 2017	IBRD-78350	Int Charges	55.66
Oct 15, 2017	IBRD-78350	Int Charges	38,827.91
Oct 15, 2017	IBRD-78350	Loan Repay	276,574.56
Mar 6, 2017	IBRD-78350	Loan Disb	30,000.00
Nov 30, 2017	IBRD-78350	Loan Disb	9,000.00
Sep 25, 2017	IBRD-78350	Loan Disb	195,000.00
Sep 11, 2017	IBRD-78350	Loan Disb	21,000.00
Jul 25, 2017	IBRD-78350	Loan Disb	15,000.00
Oct 20, 2017	IBRD-78350	Loan Disb	10,500.00
Jul 25, 2017	IBRD-78350	Loan Cancel	3,500,000.00
Apr 15, 2016	IBRD-78350	Int Charges	14,753.07
Apr 15, 2016	IBRD-78350	Loan Repay	184,048.80
Sep 2, 2016	IBRD-78350	Loan Disb	23,800.00
Jun 20, 2016	IBRD-78350	Loan Disb	38,200.00
Nov 14, 2016	IBRD-78350	Loan Disb	10,000.00
Oct 15, 2016	IBRD-78350	Int Charges	20,400.14
Oct 15, 2016	IBRD-78350	Loan Repay	186,971.16
Dec 21, 2016	IBRD-78350	Loan Disb	1,250,000.00
Nov 29, 2016	IBRD-78350	Loan Disb	41,000.00
Jul 11, 2016	IBRD-78350	Loan Disb	11,500.00
May 18, 2017	IBRD-78350	Loan Disb	45,000.00
Jun 30, 2015	IBRD-78350	Loan Disb	1,037,074.20
Jun 2, 2015	IBRD-78350	Loan Disb	100,000.00
Apr 15, 2015	IBRD-78350	Int Charges	124.39
Apr 15, 2015	IBRD-78350	Int Charges	7,386.79
Apr 15, 2015	IBRD-78350	Loan Repay	127,310.55
Dec 28, 2015	IBRD-78350	Loan Disb	-55,304.50
Oct 15, 2015	IBRD-78350	Int Charges	11,657.60
Oct 15, 2015	IBRD-78350	Loan Repay	187,120.66
Dec 23, 2014	IBRD-78350	Loan Disb	500,000.00
Oct 15, 2014	IBRD-78350	Int Charges	5,412.71
Oct 15, 2013	IBRD-78350	Int Charges	5,858.17
Apr 29, 2014	IBRD-78350	Loan Disb	150,000.00
Apr 15, 2014	IBRD-78350	Int Charges	5,306.88
Sep 12, 2014	IBRD-78350	Loan Disb	230,000.00
Feb 16, 2010	IBRD-78350	Loan Commitment	17,000,000.00
Oct 15, 2023	IBRD-78350	Int Charges	40,742.24
Oct 15, 2023	IBRD-78350	Loan Repay	462,110.38
Oct 15, 2023	IBRD-78350	Int Charges	976.06
Apr 15, 2024	IBRD-78350	Int Charges	481.15
Apr 15, 2024	IBRD-78350	Int Charges	29,601.76
Apr 15, 2024	IBRD-78350	Loan Repay	462,110.38
Apr 15, 2023	IBRD-78350	Int Charges	2,364.00
Apr 15, 2023	IBRD-78350	Int Charges	43,814.19
Apr 15, 2023	IBRD-78350	Loan Repay	462,110.38
Mar 2, 2022	IBRD-78350	Loan Disb	-277,548.62
Apr 15, 2022	IBRD-78350	Loan Repay	517,755.60
Apr 15, 2022	IBRD-78350	Int Charges	10,238.08
Dec 15, 2021	IBRD-78350	Loan Disb	270,000.00
Mar 2, 2022	IBRD-78350	Loan Disb	-780.18
Oct 15, 2022	IBRD-78350	Int Charges	234.72
Apr 30, 2022	IBRD-78350	Loan Cancel	2,933,548.00
Oct 15, 2022	IBRD-78350	Int Charges	29,216.69
Oct 15, 2022	IBRD-78350	Loan Repay	462,110.38
Oct 26, 2020	IBRD-78350	Loan Disb	10,500.00
Dec 8, 2020	IBRD-78350	Loan Disb	400,000.00
Aug 21, 2020	IBRD-78350	Loan Disb	12,500.00
May 13, 2020	IBRD-78350	Loan Cancel	3,500,000.00
Nov 24, 2020	IBRD-78350	Loan Disb	12,000.00
Aug 3, 2021	IBRD-78350	Loan Disb	70,000.00
Jul 19, 2021	IBRD-78350	Loan Disb	15,800.00
Apr 15, 2021	IBRD-78350	Int Charges	44.31
Apr 15, 2021	IBRD-78350	Int Charges	13,110.19
Apr 15, 2021	IBRD-78350	Loan Repay	447,316.47
Nov 18, 2021	IBRD-78350	Loan Disb	79,000.00
Oct 15, 2021	IBRD-78350	Int Charges	12,077.19
Oct 15, 2021	IBRD-78350	Loan Repay	459,577.28
Dec 11, 2019	IBRD-78350	Loan Disb	56,500.00
Mar 5, 2020	IBRD-78350	Loan Disb	3,500.00
Mar 20, 2020	IBRD-78350	Loan Disb	36,500.00
Jun 26, 2020	IBRD-78350	Loan Disb	500.00
Jun 22, 2020	IBRD-78350	Loan Disb	8,000.00
May 22, 2020	IBRD-78350	Loan Disb	9,000.00
Apr 15, 2020	IBRD-78350	Int Charges	102.34
Apr 15, 2020	IBRD-78350	Int Charges	47,668.92
Apr 15, 2020	IBRD-78350	Loan Repay	381,831.30
May 11, 2020	IBRD-78350	Loan Disb	7,000.00
Sep 25, 2020	IBRD-78350	Loan Disb	12,000.00
Aug 3, 2020	IBRD-78350	Loan Disb	13,500.00
Jun 9, 2020	IBRD-78350	Loan Disb	8,500.00
Oct 15, 2020	IBRD-78350	Int Charges	74.97
Oct 15, 2020	IBRD-78350	Int Charges	30,666.11
Oct 15, 2020	IBRD-78350	Loan Repay	391,441.47
Dec 19, 2018	IBRD-78350	Loan Disb	245,000.00
Oct 19, 2018	IBRD-78350	Loan Disb	365,000.00
Oct 15, 2018	IBRD-78350	Int Charges	73.40
Oct 15, 2018	IBRD-78350	Int Charges	58,865.03
Jan 25, 2019	IBRD-78350	Loan Disb	6,500.00
Oct 15, 2018	IBRD-78350	Loan Repay	305,105.38
Apr 18, 2019	IBRD-78350	Loan Repay	3,768.81
May 20, 2019	IBRD-78350	Loan Disb	55,000.00
Apr 15, 2019	IBRD-78350	Loan Repay	3,500.23
Apr 15, 2019	IBRD-78350	Loan Repay	349,190.78
Apr 15, 2019	IBRD-78350	Int Charges	66,134.07
Jun 25, 2019	IBRD-78350	Loan Disb	60,000.00
Mar 5, 2019	IBRD-78350	Loan Disb	20,000.00
Nov 20, 2019	IBRD-78350	Loan Disb	22,000.00
Aug 21, 2019	IBRD-78350	Loan Disb	16,000.00
Oct 23, 2019	IBRD-78350	Loan Disb	20,000.00

Footnotes

Ratings

IMPLEMENTATION RATINGS

Name	Review	Date
Progress towards achievement of PDO	Moderately Satisfactory	2022-04-18
Procurement	Moderately Satisfactory	2022-04-18
Project Management	Moderately Satisfactory	2022-04-18
Counterpart Funding	Satisfactory	2022-04-18
Financial Management	Satisfactory	2022-04-18
Monitoring and Evaluation	Moderately Satisfactory	2022-04-18
Overall Implementation Progress (IP)	Moderately Satisfactory	2022-04-18

COMPLETION RATINGS

INDICATOR	IMPLEMENTATION COMPLETION & RESULTS REPORT: 08-15-2022
Outcomes	Moderately Unsatisfactory
Risk to Development Outcome
Bank Performance	Moderately Unsatisfactory
Borrower Performance
Government Performance
Implementing Agency

INDEPENDENT EVALUATION RATINGS

INDICATOR	ICR REVIEW: 10-04-2023	PROJECT PERFORMANCE ASSESSMENT REPORT:
Outcome Rating	Moderately Unsatisfactory	N/a
Risk To Development Outcome		N/a
Bank Performance	Moderately Unsatisfactory	N/a
Borrower Performance		N/a
Government Performance		N/a
Implementing Agency		N/a
Icr Quality	Modest	N/a
M&e Quality	Modest	N/a

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

Increase in percentage of electronic filing (legal entities) Value 61.20 97.70 96.00
Date December 31, 2008 June 30, 2021 December 31, 2018
Comment
Increase in adjustments made as a result of tax audits per audit Value 35.00 55.00 47.00
Date December 31, 2013 June 8, 2021 December 31, 2019
Comment
Increase in percentage of field audits selected by automated procedure Value 0.00 14.70 50.00
Date December 31, 2008 June 8, 2021 December 31, 2018
Comment

Public Perception of quality of taxpayer services	Value	Average - 88.5%, 88% legal entities, 89% individua	Average - 87%: 85% (legal entities), 89% (individu	Average: 89.5%. 89% (legal entities); 90% (individ
	Date	December 31, 2010	June 8, 2021	December 31, 2018
	Comment

Reduction in average time taken by taxpayers to comply with tax obligations as evidenced from survey Value 271.00 186.00 182.00
Date December 31, 2008 June 8, 2021 December 31, 2018
Comment
VAT Productivity Value 0.30 0.34 0.40
Date December 31, 2010 June 8, 2021 December 31, 2018
Comment

INTERMEDIATE RESULTS INDICATORS

INDICATOR		BASELINE	CURRENT	TARGET

Reorganization and consolidation of the TC on functional rationalization Value Not yet The End Target has been achieved in 2018. Tax audi
Date December 31, 2008 June 8, 2021 December 31, 2020
Comment
Development of automated risk management Value Not present RMS is fully operational
Date December 31, 2008 June 8, 2021 December 31, 2020
Comment

Development of design and systems architecture for the integrated IT system with major functions	Value	Not present	Integrated Database (ICB-03) and E-invoicing (ICB-	System piloted
	Date	December 31, 2008	June 8, 2021	December 31, 2020
	Comment

Increase in percentage of electronic filing (legal entities)	Value	61.20	97.70	96.00
	Date	December 31, 2008	June 30, 2021	December 31, 2018
	Comment

Increase in adjustments made as a result of tax audits per audit	Value	35.00	55.00	47.00
	Date	December 31, 2013	June 8, 2021	December 31, 2019
	Comment

Increase in percentage of field audits selected by automated procedure	Value	0.00	14.70	50.00
	Date	December 31, 2008	June 8, 2021	December 31, 2018
	Comment

Reduction in average time taken by taxpayers to comply with tax obligations as evidenced from survey	Value	271.00	186.00	182.00
	Date	December 31, 2008	June 8, 2021	December 31, 2018
	Comment

VAT Productivity	Value	0.30	0.34	0.40
	Date	December 31, 2010	June 8, 2021	December 31, 2018
	Comment

Reorganization and consolidation of the TC on functional rationalization	Value	Not yet	The End Target has been achieved in 2018. Tax audi
	Date	December 31, 2008	June 8, 2021	December 31, 2020
	Comment