IDEAS home Printed from https://ideas.repec.org/a/ebl/ecbull/eb-21-01079.html
   My bibliography  Save this article

Adoption of fiscal devices and tax compliance. New evidence from Kazakhstan

Author

Listed:
  • Kanat Abdulla

    (Nazarbayev university)

  • Balzhan Serikbayeva

    (Nazarbayev university)

Abstract

We examine the tax revenue effects of a policy mandating certain businesses to adopt electronic fiscal devices in Kazakhstan. The case of Kazakhstan provides a unique setting for the study, as the government enacted the policy requiring firms in the selected industries and locations to adopt fiscal devices in business transactions. The effect of this policy on firms' tax compliance has not been explored up to now. This paper investigates the impact of this regulatory measure on small businesses. Using firm-level data for 2015 and 2016, we find that the policy generated an improvement in firms' compliance behavior. The regulatory intervention increased the tax revenues collected from the firms affected by the policy by approximately 20%. Understanding potential mechanisms to improve tax compliance, particularly in low state capacity contexts, is of both academic and policy interest. Increasing tax compliance can strengthen the ability of the government to provide public goods and it may also reduce inequality, depending on the distribution of evasion.

Suggested Citation

  • Kanat Abdulla & Balzhan Serikbayeva, 2022. "Adoption of fiscal devices and tax compliance. New evidence from Kazakhstan," Economics Bulletin, AccessEcon, vol. 42(2), pages 757-770.
    • Handle: RePEc:ebl:ecbull:eb-21-01079
    as

    Download full text from publisher

    File URL: http://www.accessecon.com/Pubs/EB/2022/Volume42/EB-22-V42-I2-P64.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    tax compliance; tax revenues; electronic fiscal device;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • O2 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ebl:ecbull:eb-21-01079. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: John P. Conley (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.