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Tax Administration Reform Project in Uzbekistan

Abstract*

The development objective of the Tax Administration Reform Project for Uzbekistan is to improve the operational efficiency and effectiveness of the State Tax Committee (STC) and increase voluntary compliance. The project comprises of four components. The first component, automation of core tax administration business processes is to enhance the operational efficiency of the STC. The second component, reduction of the informal economy is to develop...

* The project abstract is drawn from the PAD, SAR or PGD and may not accurately reflect the project's current nature

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Development Objective

The development objective is to improve the operational efficiency and effectiveness of the State Tax Committee (STC) and increase voluntary compliance.

Key Details

Project Details

  • P173001

  • Active

  • Raul Junquera-Varela , Gregory Kisunko

  • Republic of Uzbekistan

  • Uzbekistan

  • April 8, 2020

  • (as of board presentation)

    June 16, 2021

  • June 6, 2022

  • US$ 60.00 million

  • State Tax Committee

  • Europe And Central Asia

  • 2021

  • US$ 60.00 million

  • N/A

  • December 8, 2023

  • June 30, 2026

  • TBD

  • BANK APPROVED

  • Notes

Finances

Financing Plan (US$ Millions)

No data available.
Financier Commitments
IDA Credit 60.00

Total Project Financing (US$ Millions)

Product Line IBRD/IDA
IBRD Commitment N/A
IDA Commitment 60.00
IBRD + IDA Commitment 60.00
Lending Instrument
Grant Amount N/A
Total Project Cost** 60.00

Summary Status of World Bank Financing (US$ Millions) as of January 31, 2025

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No data available.
Financier Approval Date Closing Date Principal Disbursed Repayments Interest, Charges & Fees

Detailed Financial Activity as of January 31, 2025

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No data available.
Period Financier Transaction Type Amount (US$)
Aug 2, 2024 IDA-69120 Loan Disb 1,118,109.80
Jun 18, 2024 IDA-69120 Loan Disb 918,436.06
Apr 24, 2024 IDA-69120 Loan Disb 2,170,342.00
Jun 16, 2021 IDA-69120 Loan Commitment 60,000,000.00
Aug 30, 2024 IDA-69120 Loan Disb 218,290.73
Aug 29, 2024 IDA-69120 Loan Disb 5,366,040.50
Aug 9, 2022 IDA-69120 Loan Disb 100,000.00
Jun 26, 2024 IDA-69120 Loan Disb 3,916,096.00
Apr 15, 2024 IDA-69120 Int Charges 9,989.11
Apr 15, 2024 IDA-69120 Int Charges 14,512.16
Apr 15, 2024 IDA-69120 Int Charges 14,512.16
May 22, 2023 IDA-69120 Loan Disb 100,000.00
Oct 15, 2023 IDA-69120 Int Charges 1,247.15
Oct 15, 2023 IDA-69120 Int Charges 1,525.27
Oct 15, 2023 IDA-69120 Int Charges 1,525.27
Nov 9, 2023 IDA-69120 Loan Disb 674,430.20
Oct 15, 2022 IDA-69120 Int Charges 254.84
Oct 15, 2022 IDA-69120 Int Charges 311.67
Oct 15, 2022 IDA-69120 Int Charges 311.67
Apr 15, 2023 IDA-69120 Int Charges 695.00
Apr 15, 2023 IDA-69120 Int Charges 850.02
Apr 15, 2023 IDA-69120 Int Charges 850.02
Feb 5, 2024 IDA-69120 Loan Disb 2,060,581.20
Apr 2, 2024 IDA-69120 Loan Disb 1,681,879.20
Aug 2, 2024 IDA-69120 Loan Disb 5,715,556.00

Footnotes

Ratings

IMPLEMENTATION RATINGS

Name Review Date
Procurement Moderately Satisfactory 2024-12-11
Financial Management Moderately Satisfactory 2024-12-11
Progress towards achievement of PDO Satisfactory 2024-12-11
Monitoring and Evaluation Satisfactory 2024-12-11
Overall Implementation Progress (IP) Satisfactory 2024-12-11
Project Management Satisfactory 2024-12-11

COMPLETION RATINGS

No data available.

INDEPENDENT EVALUATION RATINGS

No data available.

Results Framework

PROJECT DEVELOPMENT OBJECTIVE INDICATORS

INDICATORBASELINECURRENTTARGET
  • Reduction of cost-of-collection ratio of STCValue1.530.860.80
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Reduction in VAT compliance gapValue0.450.400.25
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Number of additional assessment cases resulting from tax audits to LTO taxpayers, as a percent of total LTO audit cases selected using the risk management frameworkValue0.00100.0080.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment

INTERMEDIATE RESULTS INDICATORS

INDICATORBASELINECURRENTTARGET
  • IT infrastructure enhancedValuen/a(a) 8 software products developed(b) 7 software pManuals for all modules of tax system developed
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Total stock of arrears as percentage of domestic tax revenues collectedValue4.006.305.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • HR infrastructure enhancedValuen/a(a) HR assessment and Action Plan finalized(b) WoStaff performance evaluation framework adopted.
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Coverage of electronic tax services (% total)Value60.0065.0090.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Increase number of cases selected for audit using the risk-assessment framework (as a % of total audits/inspections)Value0.00100.000.95
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Share of women in managerial positions at STC in headquarters and the regional offices (% total managerial positions)Value1.405.607.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Coverage of automated business processes (% total)Value50.0055.0090.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Capacity building program institutionalizedValuen/a(a) A personnel training needs assessment was carrCapacity building program piloted.
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • ICT customers (i.e., STC staff satisfaction rate)Value0.0070.0090.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Voluntary Compliance EnhancedValuen/a(a) Updated action plan to combat shadow economy(Multi-channel service delivery in full operation.
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Staff just-in-time trained on tax functions (e.g., audit, arrear management, registration) and disaster risk management and business continuity - cummulative, 50% of which are femaleValue0.00814.00120.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Reduction in time to process VAT refundsValue60.0014.0030.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Number of registered and active VAT taxpayers (o/w large taxpayers)Value81112.00194602.0097335.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • 50% of which are female staff just-in-time trained on tax functionsValue0.0081.0060.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Overall taxpayers satisfaction with STC services, operations, and engagement (focusing on satisfaction rate on engagement)Value0.0086.2080.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Tax Analysis EnhancedValuen/a(a) The Fiscal Institute (originally designed to cCore team – composed of men and women - trained an
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment
  • Increase in tax revenues collected by STC (cummulative, bn som)Value83354.00132876.00100858.00
    DateApril 30, 2021December 8, 2023June 30, 2026
    Comment