International Conference on Eurasian Economies
12-14 October 2011 – Bishkek, KYRGYZSTAN
Paper detail
Paper ID : 315
Status : Paper published
Language : Turkish
Topic : Finance and Financial Crises
Presenter: Asst. Prof. Dr. Razia Abdieva
Session : 5C Orta Asya Ekonomileri II
The Tax Culture in Kyrgyzstan and its Determinants
Kırgızistan’da Vergi Kültürü ve Belirleyenleri
- Asst. Prof. Dr. Razia Abdieva (Kyrgyz-Turkish Manas University, Kyrgyzstan)
- Prof. Dr. Jusup Pirimbaev (Kyrgyz-Turkish Manas University, Kyrgyzstan)
- Prof. Dr. Tuncer Özdil (Celal Bayar University, Türkiye)
Abstract
Government needs healthy and permanent finance resource to carry out its functions successfully and effectively. Healthy and permanent finance resource depends on efficiency of tax system. There are two sides in taxation: the government who impose taxes and citizens who pay taxes. The relationship between these two sides, their views about each other's significantly influence the successiveness of tax system. In our study we research taxpayers' perceptions of the tax, their tax conscience and their opinions about tax system and government. The results of the survey carried out in capital city of Kyrgyzstan between 500 taxpayers showed that the tax culture is low and the most important factors affecting the tax culture are: trust in the government, quality of public services and the informal economy. Moreover, proposals will be given, in order to establish more efficient tax system by improving tax culture.
JEL codes: H20, H70, C38
Abdieva, Razia, Pirimbaev, Jusup, Özdil, Tuncer (2011). "The Tax Culture in Kyrgyzstan and its Determinants" in Proceedings of International Conference of Eurasian Economies 2011, pp.335-342, Bishkek, KYRGYZSTAN.
DOI: https://doi.org/10.36880/C02.00315
Session 5C: Orta Asya Ekonomileri II
