Creating a level playing field in Kazakhstan through tax transparency

Tax transparency is crucial to countering tax avoidance, tax evasion, tax crimes and other financial crimes. Transparency in particular refers to the existence and availability of information on the ownership and accounting documents of companies and other entities, as well as the availability of banking information of individuals and legal entities. This chapter provides an overview of tax transparency in the Republic of Kazakhstan vis à vis the international standard on tax transparency and exchange of information on request. Specifically, the legal and regulatory framework concerning the availability and access to information by Kazakhstan’s State Revenue Committee, and the exchange of information mechanisms in place are assessed.