Parpieva N.R.Published in:
Journal of International Economic Affairs
– Volume 8, Number 4 (October-December 2018)

JEL classification: F41, H71, I31

Keywords: deductions, income, income taxation, rate, standard of living, tax


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Abstract:

The article deals with the issues of competitiveness of the living standards of the Kyrgyz Republic. On the basis of the analysis, it is concluded that it is necessary to make a number of changes in the tax system. In particular, it is proposed to introduce a progressive scale of income tax, changes in the size and application of standard and property deductions as more effective tools in the field of taxation, contributing to the smoothing of income inequality.

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