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The Effect of Tax Reform in Kazakhstan on Tax Revenues and Tax Evasion

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  • Aleksandr Vashchilko

Abstract

The Republic of Kazakhstan, during 2007 – 2009, implemented reform of its tax system. The substantial changes revised personal income tax and social tax. This study analyzes the outcomes of this reform, while accounting for the effect of the changes in tax schedules on the magnitude of tax evasion. The reduction in tax rates on high incomes (especially for 2007 – 2008) reduced tax evasion incentives and indirectly led to an increase in tax revenues. The study demonstrates that, although, the reform did not have a significant effect on tax revenue, it successfully reduced the magnitude of tax evasion.

Suggested Citation

  • Aleksandr Vashchilko, 2010. "The Effect of Tax Reform in Kazakhstan on Tax Revenues and Tax Evasion," Applied Economics Quarterly (formerly: Konjunkturpolitik), Duncker & Humblot, Berlin, vol. 56(4), pages 343-360.
    • Handle: RePEc:aeq:aeqaeq:v56_y2010_i4_q4_p343-360
    DOI: 10.3790/aeq.56.4.343
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    Cited by:

    1. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2023. "Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises," SAGE Open, , vol. 13(2), pages 21582440231, June.

    More about this item

    Keywords

    tax evasion; tax revenue;

    JEL classification:

    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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