The determinants of tax culture in transition economies: The case of kyrgyzstan Geçiş ekonomilerinde vergi kültürü ve etkileyen faktörler: Kirgizistan örneği

Abdiyeva R., ÖZDİL T., Pirimbayev C.

Bilig, vol.75, pp.43-74, 2015 (SSCI, Scopus, TRDizin) identifier

  • Publication Type: Article / Article
  • Volume: 75
  • Publication Date: 2015
  • Journal Name: Bilig
  • Journal Indexes: Social Sciences Citation Index (SSCI), Scopus, TR DİZİN (ULAKBİM)
  • Page Numbers: pp.43-74
  • Keywords: Factor analysis, Government, Tax compliance, Tax consciousness, Tax culture
  • Manisa Celal Bayar University Affiliated: Yes

Abstract

The government needs reliable and permanent financing resources to carry out its functions successfully and effectively. Reliable and permanent finance resources depend on the efficiency of the tax system. The success of the tax system depends on how well taxpayers fulfill their tax obligations. In our study we research tax culture and its determinants in Kyrgyzstan. The most important factors affecting tax culture are: trust in the government, quality of public services, and informal economy. The results were analysed through t-test, chi-square test and factor analysis by using SPSS program.