哈萨克斯坦：加强公共财政促进包容性和韧性增长：公共财政审查（英）

Public Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure Authorized Report No: KAZAKHSTANPUBLIC FINANCE REVIEWJune 2023.© 2023 The World Bank 1818 H Street NW, Washington DC 20433 Telephone: 202-473-1000; Internet: www.worldbank.org Some rights reservedThis work is a product of the staff of The World Bank. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. Rights and PermissionsThe material in this work is subject to copyright. Because The World Bank encourages the dissemination of its knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given. Attribution — Please cite the work as follows:“World Bank. 2023.Kazakhstan: strengthening public finance for inclusive and resilient growth.Public finance review. © World Bank.” Painting credit:Tolepbay, Yerbolat. Cover page: Pathway. 2020. Back cover: Road to the Temple. 2020. Courtesy of the Pygmalion Gallery, Astana. https://www.tolepbay.com/All queries on rights and licenses, including subsidiary rights, should be addressed to World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e-mail: pubrights@worldbank.org. KAZAKHSTAN: STRENGTHENING PUBLIC FINANCE FOR INCLUSIVE AND RESILIENT GROWTHPUBLIC FINANCE REVIEW 4 KAZAKHSTAN: STRENGTHENING PUBLIC FINANCE FOR INCLUSIVE AND RESILIENT GROWTHAbbreviationsALMPs Active labor market programs ASPR Agency for Strategic Planning and Reform ASPR Agency for Strategic Planning and Reform BEPS Base Erosion and Profit Shifting BoD Board of Directors BNS Bureau of National Statistics CEQ Commitment to Equity CIPA Committee for Internal Public Audit CPI Consumer Price Index CFCs Controlled foreign corporations CIT Corporate income tax DBK Development Bank of Kazakhstan DSGE Dynamic stochastic general equilibrium EPU Economic Planning Unit ETS Emission Trading System ECA Europe and Central Asia EPT Excess profit tax EBFs Extrabudgetary funds FSC Financial Stability Committee GFSM Government Fiscal Statistics Manual GHG Greenhouse gas GNI Gross national income HIES Household Income and Economy Survey IFIs Independent fiscal institutions ICILS International Computer and Information Literacy Study IMF International Monetary Fund IPSAS International Public Sector Accounting Standards ISSA International Social Security AssociationIDR Issuer Default Ratings JERP Joint Economic Research Program JSC Joint Stock Company KSF Kazakhstan Sustainability Fund KTG KazTransGas SAI Law on External Audit MTBF Medium-term budget framework MTDS Medium-term debt management strategy MTEF Medium-term expenditure framework MET Mineral extraction tax MENR Ministry of Ecology and Natural Resources MoES Ministry of Education and Science MoE Ministry of Enlightenment/Education MoF Ministry of Finance MLSP Ministry of Labor and Social Protection of Population KAZAKHSTAN: STRENGTHENING PUBLIC FINANCE FOR INCLUSIVE AND RESILIENT GROWTH 5 MoSHE Ministry of Science and Higher Education MNE Ministry of the National Economy DPD Debt Policy Department of the Ministry of National Economy SBD State Borrowing Department of the Ministry of Finance M&E Monitoring and evaluation NBK National Bank of Kazakhstan NEDB National Education Database NEP National Education Project NFRK National Fund of the Republic of Kazakhstan NDCs Nationally Determined Contributions NIS Nazarbayev Intellectual Schools NGOs Non-governmental organizations NPLs Non-performing loans OBS Open Budget Survey OECD Organization for Economic Co-operation and Development OBB Outcome-Based Budgeting PCF Per-capita financing PM&E Performance, monitoring, and evaluation PBB Performance-based budgeting PIT Personal income tax PLF Problem Loan Fund PISA Programme for International Student Assessment PEFA Public Expenditure and Financial Accountability PER Public Expenditure Review PFR Public Finance Review PFM Public financial management PPP Purchasing power parity QFAs Quasi-fiscal activities QFEs Quasi-fiscal entities RBC Republican Budget Commission SK Samruk-Kazyna SMEs Small and medium enterprises SWF Sovereign Wealth Fund SEZs Special Economic Zones SHIF State Health Insurance Fund SR