International Conference on Eurasian Economies
5-7 October 2017 – Bishkek, KYRGYZSTAN
Paper detail
Paper ID : 2011
Status : Paper published
Language : Russian
Topic : Regional Economics
Presenter: Asst. Prof. Dr. Raziya Abdiyeva
Session : 5B Секторальный анализ
Social Norms and Tax Culture in Transition Countries: Case of Kyrgyzstan
Өткөөл Экономикада Социалдык Нормалардын Салык Маданиятына Тийгизген Таасири: Кыргызтан Мисалында
- Asst. Prof. Dr. Raziya Abdiyeva (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 factors as attitudes of community towards tax behavior of social norms related taxation can manage and regulate tax compliance more effectively than deterrence instruments. 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. Also in the project of the Conception of Fiscal Policy in Kyrgyz Republic for 2015-2020 developed by Ministry of Economy increasing tax morale, tax awareness and consciousness is stated one of the main tasks. Tax morale and tax compliance of taxpayers’ influenced by attitude of community, family and occupational group to taxes. Negative attitude of society to tax evasion can effectively regulate tax evasion and stimulate tax compliance. The aim of this research is to reveal social norms in Kyrgyzstan and to analyze how they influence on tax behavior.
JEL codes:
Abdiyeva, Raziya (2017). "Social Norms and Tax Culture in Transition Countries: Case of Kyrgyzstan" in Proceedings of International Conference of Eurasian Economies 2017, pp.244-248, Bishkek, KYRGYZSTAN.
DOI: https://doi.org/10.36880/C09.02011
Session 5B: Секторальный анализ
