The Kazakhstan government is currently planning a number of tax reforms, including changes to improve the tax system overall and to meet World Trade Organization (WTO) obligations (Kazakhstan became a full WTO member in November 2015). Reforms the government is considering include: Consolidating the Tax Code and the Customs Code into a single code; Introducing three separate tax regimes, including a general regime, a special regime for SMEs and agricultural enterprises, and a special regime for individual entrepreneurs; Introducing progressive individual income tax rates; Reviewing and abolishing all tax incentives that are ineffective or not in accordance with WTO rules;...