ASTANA, Kazakhstan, May 20. Kazakhstan is set
to review its state revenue policies through a new fiscal
assessment mechanism designed to scrutinize the economic
justification of tax privileges, Trend reports via the country's Ministry of
Economy.
The Ministry of National Economy of Kazakhstan has unveiled a
draft government decree establishing the rules for generating an
annual analytical report on tax expenditures.
Under the new regulations, every individual tax exemption will
undergo a separate efficiency audit to verify its direct
contribution to investment attraction, employment growth, and
sectoral development. The resulting analytical data will serve as
the official benchmark for the government to either extend, modify,
or cancel specific tax preferences.
The initiative also introduces a formal framework for analyzing
the country's tax gap - the differential between potential and
actual budget revenues - in an effort to tighten tax administration
and enhance fiscal planning.
According to the ministry, the inaugural comprehensive report
will be compiled in 2027 to assess the initial results of the
ongoing national tax reform. Future editions will be published
annually on the ministry's official web portal.
The draft document has been uploaded to the "Open NPAs" platform
for public consideration, with the review period scheduled to
conclude on June 5, 2026.
