Tajikistan Republic: TADAT evaluation

REPUBLIC OF TAJIKISTANTADAT Assessment December 2025 Prepared By Stoyan Markov, Frode Lindseth, Barrie Russell, Robert Woods, Xanthippi Giannouzi,Khaled Elkorek FISCAL AFFAIRS DEPARTMENT PARTNERSWorld Bank, Global Public Finance Partnership (GPFP) High-Level Summary Technical Assistance ReportFiscal Affairs Department Prepared by Stoyan Markov, Frode Lindseth, Barrie Russell, Robert Woods, Xanthippi Giannouzi, Khaled Elkorek TheHigh-Level Summary Technical Assistance Reportseries provides high-level summaries of theassistance provided to IMF capacity development recipients, describing the high-level objectives, ABSTRACT: The IMF conducted a repeat Tax Administration Diagnostic Assessment Tool (TADAT)evaluation of the Republic of Tajikistan's tax administration system from October 17 to November 1, 2025.The assessment aimed to establish an updated baseline for tax administration performance, identifyareas for potential reform, and evaluate achievements since an assessment in 2019. The evaluation JEL Classification Numbers H20 The contents of this document constitute a high-level summary of technical advice provided by the staff ofthe International Monetary Fund (IMF) to the authorities of a member country or international agency (the"CD recipient") in response to their request for capacity development. Unless the CD recipient specificallyobjects within 30 business days of its transmittal, the IMF will publish this high-level summary on IMF.org International Monetary Fund, IMF PublicationsP.O. Box 92780, Washington, DC 20090, U.S.A.T. +(1) 202.623.7430 • F. +(1) 202.623.7201publications@IMF.org Background The Tax Committee (TC) of the Republic of Tajikistan requested the IMF to lead a Tax AdministrationDiagnostic Assessment Tool (TADAT) assessment of the tax system. The TADAT methodology providesa comprehensive evaluation of the system of tax administration performance across nine PerformanceOutcome Areas (POAs). This assessment supports implementation of the 2024-2029 Medium-Term State The assessment shows progress achieved since a similar assessment in 2019 and establishes newbaseline metrics for the TC to use in considering further development and reform. Summary of Findings The 2025 TADAT assessment reveals that the Republic of Tajikistan’s tax administration has madesubstantial progress since 2019, with performance improvements recorded in 16 of the 32 high-levelindicators and no declines noted. The TC has clearly used the previous assessment as a guide toenhancing its operational effectiveness, shifted to a more taxpayer-service orientation and has embraced Verification activities, including audits and large-scale data matching, are now centralized and risk-based,supported by detailed manuals and quality assurance mechanisms. The audit function is closelymonitored through key performance indicators and taxpayer feedback, contributing to more accurate Other areas for further improvement include development of comprehensive compliance improvementplans, including for the large taxpayer segment, and implementing formal binding tax rulings. Summary of Recommendations The report prepared during a TADAT assessment is called a PAR which, by convention, does not includerecommendations. However, tax administrations can review the TADAT field guide to consider the POA The authorities indicated that the outcome of the assessment is timely and will be put to immediate use indeveloping a new TC Strategic Plan covering the period 2026-2030, as the current Tax AdministrationDevelopment Program (2020–2025) concludes this year. The new strategy will aim to further modernize