Year: 2010
Author: Vashchilko, Aleksandr
Applied Economics Quarterly, Vol. 56 (2010), Iss. 4 : pp. 343–360
Abstract
The Republic of Kazakhstan, during 2007 – 2009, implemented reform of its tax system. The substantial changes revised personal income tax and social tax.
This study analyzes the outcomes of this reform, while accounting for the effect of the changes in tax schedules on the magnitude of tax evasion. The reduction in tax rates on high incomes (especially for 2007 – 2008) reduced tax evasion incentives and indirectly led to an increase in tax revenues. The study demonstrates that, although, the reform did not have a significant effect on tax revenue, it successfully reduced the magnitude of tax evasion.
JEL Classification: H31, H26
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Journal Article Details
Publisher Name: Global Science Press
Language: English
DOI: https://doi.org/10.3790/aeq.56.4.343
Applied Economics Quarterly, Vol. 56 (2010), Iss. 4 : pp. 343–360
Published online: 2010-10
AMS Subject Headings: Duncker & Humblot
Copyright: COPYRIGHT: © Global Science Press
Pages: 18
Author Details
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