International Conference on Eurasian Economies
29-31 August 2016 – Kaposvár, HUNGARY
Paper detail
Paper ID : 1607
Status : Paper published
Language : Turkish
Topic : Regional Economics
Presenter: Mr. Tolkun Zhumakunova
Session : 4D Finans IV
Tax Consciousness in Kyrgyzstan
Kırgızistan'da Vergi Bilinci
- Asst. Prof. Dr. Razia Abdieva (Kyrgyz-Turkish Manas University, Kyrgyzstan)
- Mr. Tolkun Zhumakunova (Kyrgyz-Turkish Manas University, Kyrgyzstan)
Abstract
Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Government can use deterrence instruments as tax penalty and size of detection. But socio-psychological factor as tax consciousness play one of the main role in the tax behavior. Tax consciousness means that taxpayer is aware about taxes that paid, knows what taxes are and how tax revenue is used. So tax consciousness is important in the forming of tax behavior and also in the improving democracy by increasing public control on public finance. In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. In this paper author aim to analyze tax consciousness of taxpayers in Kyrgyzstan using the questionnaire conducted in 2013 in the capital city of Kyrgyzstan in Bishkek. Factors that affect tax consciousness will be analyzed with probit model.
JEL codes: H26, H30
Abdieva, Razia, Zhumakunova, Tolkun (2016). "Tax Consciousness in Kyrgyzstan" in Proceedings of International Conference of Eurasian Economies 2016, pp.677-680, Kaposvár, HUNGARY.
DOI: https://doi.org/10.36880/C07.01607
