Scope and Contents
Contains documents (letters, memos, background papers, addresses to Parliament, etc.) that were produced by the advisers and
sponsors of the International Tax and Investment Center (ITIC), the government of Kazakhstan, and its other foreign advisers
during the process of creating Kazakhstan's 1995 tax code, the first modern tax code in the former Soviet Union. It includes
an essay by Hoover Senior Fellow (emeritus) Charles E. McLure, Jr. who was a foreign adviser to ITIC and the government of
Kazakhstan, titled "Tax Reform in Kazakhstan, 1993-95: A Cooperative Effort." This essay describes how the tax officials in
the Ministry of Finance and the Central Tax Inspectorate, together with their foreign advisers, created the new tax code and,
via cross-references to the included documents, provides a "roadmap" for future scholars working with these materials.