FEATURES OF VALUE ADDED TAX AND PROSPECTS FOR REFORMS IN KYRGYZSTAN

Dastan Aseinov

EN

FEATURES OF VALUE ADDED TAX AND PROSPECTS FOR REFORMS IN KYRGYZSTAN

Abstract

Together with joining the Eurasian Economic Union, the risks associated with the harmonization of taxes become an urgent problem. VAT can be used as an effective tool in the perspective regulation of social and economic consequences of these risks. The tax policy carried out without taking into account the features of the VAT led to negative results in previous years. The purpose of this paper is to consider the risks and opportunities for further reforms by determining the relative merits and disadvantages of VAT in relation to other taxes. The results of this study revealed that VAT in Kyrgyzstan was mainly used as a tool for solving short- and medium-term financial problems related to budget deficit, instead of long-term social and economic problems

Keywords

Tax System, Value Added Tax, Former Soviet Union Countries, Kyrgyzstan

Details

Primary Language

Turkish

Subjects

-

Journal Section

-

Authors

Dastan Aseinov This is me

Publication Date

July 1, 2017

Submission Date

July 1, 2017

Acceptance Date

-

Published in Issue

Year 2017 Volume: 6 Number: 3

IZ

https://izlik.org/JA67FK79YA

Cite

RIS / Bibtex

APA

Aseinov, D. (2017). FEATURES OF VALUE ADDED TAX AND PROSPECTS FOR REFORMS IN KYRGYZSTAN. MANAS Sosyal Araştırmalar Dergisi, 6(3), 181-200. https://izlik.org/JA67FK79YA

AMA

1.Aseinov D. FEATURES OF VALUE ADDED TAX AND PROSPECTS FOR REFORMS IN KYRGYZSTAN. MJSS. 2017;6(3):181-200. https://izlik.org/JA67FK79YA

Chicago

Aseinov, Dastan. 2017. “FEATURES OF VALUE ADDED TAX AND PROSPECTS FOR REFORMS IN KYRGYZSTAN”. MANAS Sosyal Araştırmalar Dergisi 6 (3): 181-200. https://izlik.org/JA67FK79YA.

EndNote

Aseinov D (July 1, 2017) FEATURES OF VALUE ADDED TAX AND PROSPECTS FOR REFORMS IN KYRGYZSTAN. MANAS Sosyal Araştırmalar Dergisi 6 3 181–200.

IEEE

[1]D. Aseinov, “FEATURES OF VALUE ADDED TAX AND PROSPECTS FOR REFORMS IN KYRGYZSTAN”, MJSS, vol. 6, no. 3, pp. 181–200, July 2017, [Online]. Available: https://izlik.org/JA67FK79YA

ISNAD

Aseinov, Dastan. “FEATURES OF VALUE ADDED TAX AND PROSPECTS FOR REFORMS IN KYRGYZSTAN”. MANAS Sosyal Araştırmalar Dergisi 6/3 (July 1, 2017): 181-200. https://izlik.org/JA67FK79YA.

JAMA

1.Aseinov D. FEATURES OF VALUE ADDED TAX AND PROSPECTS FOR REFORMS IN KYRGYZSTAN. MJSS. 2017;6:181–200.

MLA

Aseinov, Dastan. “FEATURES OF VALUE ADDED TAX AND PROSPECTS FOR REFORMS IN KYRGYZSTAN”. MANAS Sosyal Araştırmalar Dergisi, vol. 6, no. 3, July 2017, pp. 181-00, https://izlik.org/JA67FK79YA.

Vancouver

1.Dastan Aseinov. FEATURES OF VALUE ADDED TAX AND PROSPECTS FOR REFORMS IN KYRGYZSTAN. MJSS [Internet]. 2017 Jul. 1;6(3):181-200. Available from: https://izlik.org/JA67FK79YA