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Vergi Bilincini Etkileyen Demografik ve Siyasi Faktörler: Kırgızistan Örneği

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  • Raziyahan ABDİYEVA
  • Tolkun CUMAKUNOVA

Abstract

Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Tax consciousness means that taxpayer is aware about taxes that paid, knows what taxes are and how tax revenue is used. Tax consciousness is important in the forming of tax behavior and in the improving democracy by increasing public control on public finance. Transitional economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. In this paper authors aim to analyze tax consciousness of taxpayers in Kyrgyzstan using the questionnaire conducted in 2013 in the the capital city of Kyrgyzstan in Bishkek. Demographic and political factors that affect tax consciousness will be analyzed with probit model.Classification-JEL: H26, H30.

Suggested Citation

  • Raziyahan ABDİYEVA & Tolkun CUMAKUNOVA, 2017. "Vergi Bilincini Etkileyen Demografik ve Siyasi Faktörler: Kırgızistan Örneği," Sosyoekonomi Journal, Sosyoekonomi Society, issue 25(32).
    • Handle: RePEc:sos:sosjrn:170204
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    Keywords

    Tax Conciousness; Probit Model; Kyrgyzstan.;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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