What does this research mean for the field?

The tax administration system of the Republic of Tajikistan has significantly improved across all nine performance outcome areas since the last assessment in 2019. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.SUPPORTS_CONSENSUS.

What question did this study set out to answer?

The assessment aimed to evaluate tax administration performance and identify areas for reform in Tajikistan.

February 16, 2026

Republic of Tajikistan: TADAT Assessment

Key Points

The assessment aimed to evaluate tax administration performance and identify areas for reform in Tajikistan.
Conducted a repeat TADAT evaluation.
Established an updated baseline for performance.
Examined nine performance outcome areas.
Significant improvements were observed across all performance areas.
Strengths include modern tax management information systems and comprehensive electronic services.
Development needs were identified for compliance improvement plans and formal tax rulings.

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, identify areas for potential reform, and evaluate achievements since an assessment in 2019. The evaluation highlights significant improvements across all nine performance outcome areas. Key strengths include a modern integrated tax management information system supporting wide range of taxpayer services comprehensive electronic filing and payment systems, risk-based audits, and data matching capabilities. Areas for development include development of compliance improvement plans, including for the large taxpayer segment, and implementing formal binding tax rulings.

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