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

Author

Listed:
  • Glenn Jenkins

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

  • Ignatius Peprah

    (Independent Economic Consultant)

Abstract

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
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    More about this item

    Keywords

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

    JEL classification:

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

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