TAX PERCEPTION IN KYRGYZSTAN

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.

Anahtar Kelimeler:

Tax Perception, Voluntary tax compliance, Kyrgyzstan

TAX PERCEPTION IN KYRGYZSTAN

Keywords:

Tax Perception, Voluntary tax compliance, Kyrgyzstan,

PDF

___

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
Akıncı, A. & Başol, O. (2015). Vergi algısı üzerine bir alan araştırması: Kırklareli ilinde yaşayan insanların vergi algısı. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 43, 170179.
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.
Frey, B.S. and Torgler, B. (2007) “Tax Morale and Conditional Cooperation”, Journal of Economic Comparative Economics, 35, pp. 141-144.
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
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.
Torgler, B., (2004). “Tax Morale Trust and Corruption: Empirical Evidence from Transition Countries”, CREMA Working Paper, No: 2004-5, Basel.
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