Property tax is concentrated in the largest cities, such as Almaty, Shymkent and Astana, and, as typical in emerging economies, property tax is more important in metropolitan areas than in secondary cities. Kazakhstan may also adopt a system where akimats in urban areas can charge a land tax - where land has a higher market value - and rural akimats a property tax. Alternatively, like Brazil and South Africa, Kazakhstan could explore moving to a capital value system where tax is levied on both land and improvements and away from rental systems and site-value systems (McCluskey and Franzsen, 2013).