Understanding tax reform in the Central Asian Republics

Manouchehr Mokhtari and Mamak Ashtari ()

Journal of Asian Economics, 2012, vol. 23, issue 2, 168-178

Abstract: Two decades of tax system reforms in the Central Asian Republics (CARs) show that, in addition to political commitment, understanding reformers’ incentive structure and a roadmap are necessary if full reform equilibrium is to be reached. Borrowed laws and institutions that are based on international best practice are useful, but are not effective in catapulting the CARs’ tax systems to their western level aspirations. Persistence of the Soviet legacy, legal origin, and the gradual piecemeal approach to tax reform have entrenched the vested interests (early winners and losers of reform) who oppose sustainable commitment to tax system modernization in the CARs.

Keywords: Tax reform; Central Asia; Corruption; Transition economies (search for similar items in EconPapers)
JEL-codes: H11 H2 K34 O57 P27 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1049007811001114
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:asieco:v:23:y:2012:i:2:p:168-178

DOI: 10.1016/j.asieco.2011.11.007

Access Statistics for this article

Journal of Asian Economics is currently edited by C. Wiemer

More articles in Journal of Asian Economics from Elsevier
Bibliographic data for series maintained by Catherine Liu ().