TY  - JOUR
T1  - НАЛОГОВОЕ ВОСПРИЯТИЕ В КЫРГЫЗСТАНЕ
TT  - TAX PERCEPTION IN KYRGYZSTAN
AU  - Abdieva, Razia
AU  - Doolotaliev, Boogachy
PY  - 2018
DA  - December
JF  - Reforma
PB  - Kyrgyz-Turkish Manas University
WT  - DergiPark
SN  - 1694-5158
SP  - 11
EP  - 16
VL  - 4
IS  - 80
LA  - ru
AB  - Налоги являются основным источником доходов каждого правительства. Налоговое восприятие влияет на налоговое поведение, другими словами, на исполнение налоговых обязательств налогоплательщиков. Налоговое восприятие – это первый шаг к налоговойкультуре. Поэтому позитивное налоговое восприятие налогоплательщиков важно для достижения эффективности налоговой системы государства.Целью этого исследования является изучение налогового восприятия в Кыргызстане. Анализ основывается на результатах анкетирования 400 респондентов города Бишкека, проведенного в 2013 г.
KW  - налоговое восприятие
KW  - добровольное соблюдение налогового законодательства
KW  - Кыргызстан
N2  - Taxes are the main source of every government’s revenue. Tax perception is the first step to the willingness to pay taxes that called tax morale. According to the state of the tax perception taxpayer will choose to pay or evade taxes. That’s why positive tax perception and tax awareness are directly affect tax behavior and government revenue.The purpose of this study is to analyze tax perception and its impact on voluntary tax compliance decision. Analysis will be based on the questionnaire that conducted in 2013 in Bishkek city of Kyrgyzstan to 400 people. The results of analysis showed that 68% of the respondents are counted taxes as the payment for the public goods. At the same time 51% of the respondents are answered that tax system of the country is not unfair. Probit model will be used to identify the relationship between tax perception and voluntarily tax compliance.
CR  - Abdiyeva, R. & Cumakunova, T. (2017). Vergi Bilincini Etkileyen Demografik ve Siyasi Faktörler: Kırgızistan Örneği. Sosyoekonomi, 25(2), 71–80. https://doi.org/10.17233/sosyoekonomi.289927
CR  - Akıncı, A. & Başol, O. (2015). Vergi algısı üzerine bir alan araştırması: Kırklareli ilinde yaşayan insanların vergi algısı. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 43, 170179.
CR  - Alm, J., Martinez-Vazque, J., and Torgler, B. (2006) Russian Attitudes Towards Paying Taxes – Before, During and After the Transition. International Journal ofd Social Economics, 33 (12), 832-857.
CR  - Frey, B.S. and Torgler, B. (2007) “Tax Morale and Conditional Cooperation”, Journal of Economic Comparative Economics, 35, pp. 141-144.
CR  - Özgün, Z. ve C. Yüksel (2018) Mersin’de Vergi Mükelleflerinin Vergi Algisi, Vergi Bilinci ve Vergi Ahlaki Düzeyinin Ölçülmesi, Mersin Üniversitesi Sosyal Bilimler Enstitüsü e-dergi Cilt 1 - Sayı 2 / Haziran: 33-48s
CR  - Sağlam, M. (2013). Vergi algısı ve vergi bilinci üzerine bir araştırma: İktisadi ve idari bilimler fakültesi öğrencilerinde vergi algısı ve bilinci. Sosyoekonomi, 1, 315-334.
CR  - Torgler, B., (2004). “Tax Morale Trust and Corruption: Empirical Evidence from Transition Countries”, CREMA Working Paper, No: 2004-5, Basel.
CR  - Torgler and Schaffner (2007) “What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries”, Social Science Quarterly, Vol. 88, No 2., pp. 443-467
UR  - https://dergipark.org.tr/en/pub/reforma/issue//569095
L1  - https://dergipark.org.tr/en/download/article-file/721610
ER  -