International Congress on Eurasian Economies

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. Raziya Abdiyeva
Session : 5C Orta Asya Ekonomileri II

The Tax Culture in Kyrgyzstan and its Determinants
Kırgızistan’da Vergi Kültürü ve Belirleyenleri

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

Abdiyeva, Raziya, 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

Full paper in PDF format.

Session 5C: Orta Asya Ekonomileri II

Istanbul Beykent University Kyrgyz-Turkish Manas University Promotion Fund of the Turkish Prime Ministry Turkish Central Bank