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Development of the tax system of Kyrgyzstan during period of the formation and development of market economy


Koshokova N.Zh.
(about the author)

Koshokova Nurzhan Zharmatovna – ( Bishkek Humanities University named after K. Karasaev)

Published in:
Russian Journal of Entrepreneurship
– Volume 18, Number 24 (December 2017)

JEL classification: H20, H25, H32, H71

Keywords: business entities, tax burden, tax code, tax rates, tax system, taxes


Citation:
Koshokova N.Zh. (2017). Development of the tax system of Kyrgyzstan during period of the formation and development of market economy. Russian Journal of Entrepreneurship, 18(24), 4341-4350. doi: 10.18334/rp.18.24.38547


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Abstract:

The article reveals the process of reform of the tax system and its adaptation to the market conditions of management. We justify the importance of this process; we address the root causes of radical changes for the formation of a modern tax system. The paper considers the process of step-by-step reform of the tax system; we reveal positive and erroneous measures in this process, the overcoming of which led to the creation of a solid basis for the future development of the tax system and expanding the tax base in the country.







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