Development of the tax system of Kyrgyzstan during period of the formation and development of market economy
Koshokova N.Zh.1
1 Бишкекский гуманитарный университет им. К. Карасаева
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Journal paper
Russian Journal of Entrepreneurship *
Volume 18, Number 24 (December 2017)
* Этот журнал не выпускается в Первом экономическом издательстве
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.
Keywords: taxes, business entities, tax system, tax rates, tax burden, tax code
JEL-classification: H20, H71, H25, H32
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