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OECD Integrity Scan of Kazakhstan

Preventing Corruption for a Competitive Economy

image of OECD Integrity Scan of Kazakhstan

This report looks at how to curb corruption and build a more competitive economy in the Republic of Kazakhstan by assessing four crucial factors: governance, prevention, detection, and prosecution and recovery. In its analysis, it draws on good international practices as well as OECD instruments and tools in 15 policy areas: regulatory governance, competition policy, public financial management, development co-operation, public sector integrity, public procurement, tax administration and transparency, export credits, lobbying, whistleblower protection, business sector integrity, criminalising bribery, civil society, and media. The report provides recommendations for improving Kazakhstan’s laws and policies as well as effectively implementing them in each of these areas.

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Enabling the tax administration in Kazakhstan to better detect corruption

Tax administrations have an important role to play in combating financial crimes such as bribery and corruption. Firstly, they are essential in ensuring compliance. Second, in the course of their activities, tax examiners and auditors are in a strong position to identify indicators of possible bribery or corruption; the tax administration also has a responsibility to exercise its duties and powers to assist other government agencies in fighting these crimes. This chapter provides an examination of the present treatment of bribes in the Tax Code of Kazakhstan and provides recommendations on what changes could be introduced to comply with the United Nations Convention against Corruption (UNCAC). To support Kazakhstan in updating its Tax Code, this chapter also provides examples of legislation adopted by some Parties to the OECD Bribery Convention to deny the tax deductibility of bribes.

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