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, TurkicWorld 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.
