International Conference on Eurasian Economies
12-14 October 2011 – Bishkek, KYRGYZSTAN
Paper detail
Paper ID : 367
Status : Paper published
Language : Russian
Topic : Finance and Financial Crises
Presenter: Ph.D. candidate Larisa Macarenko
Session : 1D Финансы
Problematic Issues in the Application of Corporate Income Tax in the Kyrgyz Republic
Проблемы применения налога на прибыль в Кыргызской Республике
- Ph.D. candidate Larisa Macarenko (Kyrgyz-Russian Slavic University, Kyrgyzstan)
Abstract
Corporate income tax is one of the national taxes in Kyrgyzstan. In the past few years the share of income tax revenue has been falling down. It should be noted that, apart from the economic reasons, the number of income tax payers is decreasing due to the widely using of special tax regimes in Kyrgyzstan. This paper aims to analyze the issues of corporate income taxation in Kyrgyzstan and offers their solution. The main issues of corporate income tax application in Kyrgyz Republic are: the existence of problems caused by the economic situation in the country and financial policy; problems in tax administration; the solution of present problems requires a comprehensive approach; these problems cannot be solved only by improving the Tax Code; restoration of accounting and accountability in all economy sectors, the development of non-cash payments.
JEL codes: H30
Macarenko, Larisa (2011). "Problematic Issues in the Application of Corporate Income Tax in the Kyrgyz Republic" in Proceedings of International Conference of Eurasian Economies 2011, pp.89-93, Bishkek, KYRGYZSTAN.
DOI: https://doi.org/10.36880/C02.00367
