IDEAS home Printed from
   My bibliography  Save this paper

A Strategy For The Enhancement Of The Tax System In The Kyrgyz Republic


  • Glenn Jenkins

    () (Queen's University, Kingston, On, Canada)

  • Ignatius Peprah

    (Independent Economic Consultant)


The purpose of this paper is to provide analysis and specific recommendations for enhancing the tax system in ways that are consistent with the general objectives set out in the Comprehensive Development Framework of the Kyrgyz Republic. These recommendations are designed to fit within the guidelines set out in the Comprehensive Development Framework (CDF) – Sustainable Economic Growth and Development, Fiscal Policy. In addition it both supplements and comments on the proposals outlined in the government´s report on Tax Policy Concept in the Kyrgyz Republic. The objectives of the reforms proposed in this paper are both to enhance the ability of the tax system to generate revenue, while creating a modern system of tax administration that is free of arbitrary decision making that impedes business activities by imposing high compliance costs.

Suggested Citation

  • Glenn Jenkins & Ignatius Peprah, 2001. "A Strategy For The Enhancement Of The Tax System In The Kyrgyz Republic," Development Discussion Papers 2002-07, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:153

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    Kyrgyz Republic; tax policy; tax administration; value added tax;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


    Access and download statistics


    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:qed:dpaper:153. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bahman Kashi). General contact details of provider: .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.