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Tax Burden of Economic Sectors in Kyrgyz Republic

Author

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  • Hicheza FYNCHINA

Abstract

In the theory there are different methods of calculation tax burden, each of them has the advantages and lacks. Advantage of two-parametrical model consists in simplicity measurements and validity. Model it is based on parameters of material capacity and labor -intensiveness of the enterprise. The author realizes idea of use of the constructed matrix for definition of tax burden of sectors of economy of the Kyrgyz Republic, using statistical data of the finance of the enterprises. The analyses of these parameters testify: 1) about a weight level of tax burden of subjects of economy; 2) its uneven distribution; 3) inefficient system of the taxation which generates sources of shadow economy.

Suggested Citation

  • Hicheza FYNCHINA, 2008. "Tax Burden of Economic Sectors in Kyrgyz Republic," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2008-2.
    • Handle: RePEc:sos:sosjrn:080210
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    More about this item

    Keywords

    Tax; Tax Burden; Material Capacity; Labor-Intensiveness.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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