Abstract
The article offers a comprehensive comparative assessment of standard value-added tax (VAT) rate increases overthepastfifteenyearsandevaluatestheirdirecteffectsontaxrevenuepotentialacrossadiverserange of European and non-European economies. In contrast to traditional fiscal approaches that primarily focus on standardelasticitymodels,thisstudydemonstratesthatsustainable,long-termrevenuegrowthisnotensured by a mechanical increase in the nominal tax rate. Instead, fiscal efficiency is achieved through the synergy of continuous transaction control (CTC) systems, the systematic reduction of inefficient tax reliefs, and improved corporate liquidity maintained through predictable, streamlined tax refund mechanisms.The empirical analysis covers the diverse macroeconomic experiences of Central and Eastern European (CEE) countries, the United Kingdom, Japan, and New Zealand, highlighting the varying outcomes of their fiscal reforms.Basedontheseinternationalbenchmarks,thestudyconcludeswithastrategicsetofprioritiesforthe Republic of Kazakhstan. The author emphasizes that rationalizing existing tax exemptions and implementing advanceddigitalizationtoolsaremandatoryprerequisitesthatmustbefullyrealizedbeforeanypotential rate hike is introduced, ensuring that future tax policy adjustments support broader economic stability and administrative transparency.