Understanding tax reform in the Central Asian Republics
AbstractTwo decades of tax system reforms in the Central Asian Republics (CARs) show that, in addition to political commitment, understanding reformers’ incentive structure and a roadmap are necessary if full reform equilibrium is to be reached. Borrowed laws and institutions that are based on international best practice are useful, but are not effective in catapulting the CARs’ tax systems to their western level aspirations. Persistence of the Soviet legacy, legal origin, and the gradual piecemeal approach to tax reform have entrenched the vested interests (early winners and losers of reform) who oppose sustainable commitment to tax system modernization in the CARs.
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Bibliographic InfoArticle provided by Elsevier in its journal Journal of Asian Economics.
Volume (Year): 23 (2012)
Issue (Month): 2 ()
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Web page: http://www.elsevier.com/locate/asieco
Tax reform; Central Asia; Corruption; Transition economies;
Find related papers by JEL classification:
- H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- O57 - Economic Development, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries
- P27 - Economic Systems - - Socialist Systems and Transition Economies - - - Performance and Prospects
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