Kazakhstan - Fiscal Transition
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Project Summary

Project Publications

Project Team

 

Project Summary:

Fiscal Transition in Kazakhstan provides an assessment of the fiscal situation in Kazakhstan in the mid-1990s, focusing on issues of intergovernmental fiscal relations and budgeting. Transition economies have typically found it easier to implement tax reform than revenue-sharing reform because of the policial difficulties associated with the latter. This is true in Kazakhstan, which has made much progress in terms of tax reform. But in related areas of budgeting and intergovernmental fiscal relations, practice has hardly advanced beyond the Soviet system. This book describes transition, or lack thereof, in these areas, and makes recommendations for improving the system, including revising expenditure assignments and budgeting, and providing mechanisms for funding local governments that combine greater fiscal discretion with equalization of fiscal capacity.

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Project Publications:

 

Book:

 

Fiscal Transition in Kazakhstan

 

by Jorge Martinez-Vazquez, Charles McLure, Sally Wallace

 

Note:

 

Ordering information for this document is available from the publisher by clicking the link above. This document is also available online free of charge from the ADB website

 

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Project Team:

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 Jorge Martinez-Vazquez - Co-author

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Charles McLure - Co-author

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 Sally Wallace - Co-author

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