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: / Analytics / The Tax System of the Kyrgyz Republic (2003)




Kyrgyzstan Review, 10 years ago




5. INTERNATIONAL EXPERIENCE OF TAX REFORMs

Many countries of Central and Eastern Europe, as well as Central Asia are known to have made a profound reforming of their tax systems for the recent years. Some of them achieved significant increase in amounts of tax receipts while keeping rather good economic growth rates. Analysis of these countries experience can be helpful, if applied to Kyrgyzstan. There is hardly any country, which could be similar to Kyrgyzstan to the extent, permitting to formulate simple recommendations. Taking the circumstance into account, the authors have chosen four countries, which significantly differ from each other Poland, Russia, Kazakhstan, Estonia to formulate recommendations, useful for solving the problems of tax collection and administration in Kyrgyzstan through utilization of the variety of approaches.
 
 
 
Poland
Estonia
Russia
Kazakhstan
Kyrgyzstan
Total budget revenues
40.7
38.7
29.5
21.9
15.2
Tax revenues
34.6
34.5
27.0
20.2
12.3
Income tax
8.2
7.5
2.8
2.0
1.2
Profits tax
2.8
0.8
5.7
6.3
0.9
Social insurance contributions
9.2
12.1
6.4
3.8
4.6
VAT
7.8
9.1
7.1
4.4
4.8
Excise taxes
3.8
3.6
2.7
0.7
2.4
Taxes on international trade
1.1
0.0
3.6
0.7
0.4
Non-tax revenues
5.4
3.5
2.5
1.5
2.6
Source: IMF country reports