НАЛОГОВОЕ ВОСПРИЯТИЕ В КЫРГЫЗСТАНЕ

Year 2018, Issue: 80, 11 - 16, 30.12.2018

Razia Abdieva , Boogachy Doolotaliev

Abstract

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 налоговой

культуре. 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.

Keywords

налоговое восприятие, добровольное соблюдение налогового законодательства, Кыргызстан

TAX PERCEPTION IN KYRGYZSTAN

Abstract

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.

Keywords

Tax Perception, Voluntary tax compliance, Kyrgyzstan

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