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The Effect of Tax Reform in Kazakhstan on Tax Revenues and Tax Evasion
Applied Economics Quarterly, Vol. 56 (2010), Iss. 4 : pp. 343–360
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1Department of Economics, The Kazakhstan Institute of Management, Economics and Strategic Research, Almaty, Republic of Kazakhstan.
Cited By
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Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises
Bhalla, Neba
Sharma, Rakesh Kumar
Kaur, Inderjit
SAGE Open, Vol. 13 (2023), Iss. 2
https://doi.org/10.1177/21582440231177210 [Citations: 0]
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