Republic of Tajikistan: TADAT Assessment

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.