Journal Name:
- Akademik Bakış
Key Words:
| Author Name | University of Author | Faculty of Author |
|---|---|---|
Abstract (2. Language):
Immediately after its independence, Kyrgyzstan made its political choice to move
from the central planned economy to the open market economy. This political and economic
change has been reflected in Kyrgyzstan's tax system. A new tax system has been established
by modeling the countries that have highly developed liberal economy. However, the
expected success could not be accomplished in this process because the needed
transformations in the county's socio-economic structure could not have been made. The new
tax system that was consisted of the translated tax laws of the developed countries did notfit
the society which was already suffering from many problems such as immature institutions of
the open market economy, decreasing living standards of the nation due to the economic
crises, unemployment, deterioration of the production sector, low national income,
disproportionate distribution of income, slow state bureaucracy inherited from the former
USSR ( The Union of Soviet Socialist Republics) claims of corruption and failure of the
people to adapt to the new system. Consequently, when data obtained by the survey is
evaluated, it is not possible to conclude that the taxpayers have a positive attitude toward tax.
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