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  • 24-September-2020

    English

    Kazakhstan needs to reform its tax system to increase its resilience beyond the COVID-19 pandemic

    Kazakhstan needs to reform its tax system to reduce its dependence on resource-related revenues and to strengthen its economic resilience beyond the COVID-19 pandemic, according to a new OECD report.

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  • 24-September-2020

    English

    OECD Tax Policy Reviews: Kazakhstan 2020

    This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms. This report provides an assessment of Kazakhstan's tax system and recommendations for tax reform. Chapter 1 gives an overview of the main findings and Chapter 2 sets the scene for tax reform. Chapter 3 considers tax revenue trends and analysis of the tax mix. Chapter 4 examines equity issues in Kazakhstan and provides recommendations on the personal income tax, social security contributions and value added taxes. Chapter 5 focuses on tax competitiveness issues and provides recommendations on how to strengthen the design of both the corporate income tax and special tax regimes for SMEs.
  • 14-September-2020

    English

    Côte d’Ivoire and Morocco: tax reforms for sustainable health financing

    The COVID-19 pandemic has demonstrated that weaknesses in one country’s health sector can rapidly become a health challenge for other countries. Additionally, as countries around the world, including Côte d’Ivoire and Morocco, face the current economic and health crisis, the sense of urgency to mobilise domestic resources has increased.

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  • 3-September-2020

    English

    Countries have responded decisively to the COVID-19 crisis, but face significant fiscal challenges ahead

    Governments have taken unprecedented fiscal action in response to the COVID-19 crisis, but countries will need to support economic recovery in the face of significantly increasing fiscal challenges, according a new OECD report.

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  • 3-September-2020

    English

    Tax Policy Reforms 2020 - OECD and Selected Partner Economies

    This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa. In addition to providing an overview of the tax reforms adopted before the COVID-19 crisis, the report includes a Special Feature that takes stock of the tax and broader fiscal measures introduced by countries in response to the crisis from the beginning of the virus outbreak up to mid-June 2020.
  • 3-September-2020

    English

    Supporting the global economy: what role for tax systems in responding to COVID-19?

    While the size of fiscal packages has varied across countries, most have been significant, and some countries have taken unprecedented action. Initial government responses focused on providing income support to households and liquidity to businesses to help them stay afloat. As the crisis has continued, many countries have expanded their initial fiscal packages.

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  • 25-August-2020

    English

    Global Revenue Statistics Database

    Statistics on tax revenue are the foundation for analysis of tax and customs policies. Comparable and reliable statistics are critical to undertake such analysis and to develop better tax policies. The new Global Revenue Statistics Database is a major progress in providing comparable and reliable tax revenue data for a large coverage of countries from all regions of the world.

  • 31-July-2020

    English, Excel, 604kb

    Database: Tax Policy Measures in Response to COVID-19 Pandemic

    Latest data on tax policy measures taken by governments so far in response to the coronavirus pandemic.

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  • 23-July-2020

    English, PDF, 261kb

    Revenue Statistics in Asian and Pacific Economies: Key findings for Tokelau

    Tokelau's tax-to-GDP ratio was 18.1% in 2018, below the OECD average (34.3%) by 16.2 percentage points, and also below the LAC and Africa (26)* averages (23.1% and 17.2%, respectively).

  • 23-July-2020

    English, PDF, 261kb

    Revenue Statistics in Asian and Pacific Economies: Key findings for Bhutan

    Bhutan's tax-to-GDP ratio was 12.3% in 2018, below the OECD average (34.3%) by 22.0 percentage points, and also below the LAC and Africa (26)* averages (23.1% and 17.2%, respectively).

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