the introduction of new landtax rates in the lake issykkul area increased and better differentiated would help capture a proportion of the rent related to the high environmental and recreational value of land in the issykkul biosphere reserve eventually increased land tax revenues estimated at kgs million per annum could be used to improve water resource management and for other local environmental and social priorities the financial sustainability of water services irrigation as well as water supply and sanitation services is addressed primarily through the restructuring of water tariffs the introduction of twopart tariffs with fixed and variable volumetric components as well as an increase in tariff rates a wellthought staged approach to reforms will also help mitigate or reduce eventual political resistance to the proposed options