Global Integrity Report

Kazakhstan Home

Facts

Timeline

Notebook

Integrity Scorecard

2007 Assessment

Kazakhstan: Integrity Indicators Scorecard

Kazakhstan: Integrity Scorecard Report > Sub-Category: Taxes and Customs
Indicators		Score
58	In law, is there a national tax collection agency?	100
59	Is the tax collection agency effective?	63
60	In practice, are tax laws enforced uniformly and without discrimination?	25
61	In law, is there a national customs and excise agency?	100
62	Is the customs and excise agency effective?	75
63	In practice, are customs and excise laws enforced uniformly and without discrimination?	25

Indicator and sub-Indicator Details

In law, is there a national tax collection agency?

58: In law, is there a national tax collection agency?

Score:

YES

Comments:

References: Tax Committee of the Ministry of Finance Resolution of the Government from April 29, 2004, on the Tax Committee of the Ministry of Finance [ LINK ]

Is the tax collection agency effective?

59a: In practice, the tax collection agency has a professional, full-time staff.

Score:

100

Comments: Tax officers are famous for being corrupt.

References: Interview with Nurlan Rahmetov, chair of Tax Committee, by Zhanna Oishibayeva Tax Sphere Is One of The Most Corrupted Liter newspaper, May 8, 2007 [ LINK ]

Article Two Worlds of Taxation System Expert Kazakhstan March 13, 2006 [ LINK ]

Peer Review Comments: I recommend a lower score based on the author's description of the problems of the agency. The author describes not a problem of low staffing levels, but of rent-seeking behavior on the part of tax officials.

59b: In practice, the tax agency receives regular funding.

Score:

100

Comments: According to the government resolution, the tax agency is funded from the republican budget.

References: Tax Committee of the Ministry of Finance Resolution of the Government from April 29, 2004 on the Tax Committee of the Ministry of Finance [ LINK ]

Interview with Nurlan Rahmetov, chair of Tax Committee, by Zhanna Oishibayeva Tax Sphere Is One of The Most Corrupted Liter newspaper, May 8, 2007 [ LINK ]

Peer Review Comments: This includes healthy "off-budget" support.

In practice, are tax laws enforced uniformly and without discrimination?

60: In practice, are tax laws enforced uniformly and without discrimination?

Score:

100

Comments: There are a lot of special tax regimes and contracts with special taxation with large foreign investors which are not made public.

References: Interview with Nurlan Rahmetov, chair of Tax Committee, by Zhanna Oishibayeva Tax Sphere Is One of The Most Corrupted Liter newspaper, May 8, 2007 [ LINK ]

Article Two Worlds of Taxation System Expert Kazakhstan March 13, 2006 [ LINK ]

In law, is there a national customs and excise agency?

61: In law, is there a national customs and excise agency?

Score:

YES

Comments:

References: Customs Control Committee of the Ministry of Finance of Kazakhstan

Customs Code. Division 2. Customs bodies of the Republic of Kazakhstan Chapter 3 Structure and activity of customs bodies of the Republic of Kazakhstan to download at [ LINK ]

Is the customs and excise agency effective?

62a: In practice, the customs and excise agency has a professional, full-time staff.

Score:

100

Comments:

References: Article Baurzhan Altynbekov Kazakhstan's Customs Is Not A Backyard (in Russian) Jan. 31, 2006 www.liter.kz/site.php?lan=russian&id=151&pub=2908;

Customs Committee staff Report from Regional Conference Strategic Methods of Improving The Anti-Corruption Work in Customs Bodies March 14, 2007 [ LINK ]

Peer Review Comments: Customs is still riddled with corruption, and even major entry points are vulnerable.

62b: In practice, the customs and excise agency receives regular funding.

Score:

100

Comments:

References: Article Igor Loskutiv In The Sphere of Customs Business Nov. 12, 2004 [ LINK ]

Speech of the chair of Customs Committee, Karbuzov K, to the Government of Kazakhstan 2007 [ LINK ])=rus&chapter=1176804236

Peer Review Comments: It especially receives "off-off-budget" support via bribes.

In practice, are customs and excise laws enforced uniformly and without discrimination?

63: In practice, are customs and excise laws enforced uniformly and without discrimination?

Score:

100

Comments: Customs are mentioned very often as being corrupted.

References: Article Vladimir Kalt Who Is Allowed To Do It in Kazakhstan in Customs Aug. 10, 2007 [ LINK ]

Report Ashimbayeva A. Corruption in Kazakhstan. Growing problems July 24, 2007 [ LINK ]