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Middle East and Central Asia > Uzbekistan, Republic of

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  • Type: Journal Issue x
  • Spendings tax x
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Cover IMF Staff Country Reports
Kyrgyz Republic: Selected Issues and Statistical Appendix
International Monetary Fund
This Selected Issues paper examines figures related to the key policy areas for the Kyrgyz Republic. Specifically, the paper studies the sources of growth, the cost competitiveness of export, and trade restrictions in the region, which are all linked to the achievement of the growth and poverty reduction targets of the National Poverty Reduction Strategy. It addresses the issues of agricultural taxation and fiscal aspects of the environment. The paper also focuses on a specific structural problem in taxation, and analyzes the fiscal aspects of environmental protection.
Keywords:
ISCR; CR; Kyrgyzstan; export; VAT; cost; TFP growth; Kyrgyz export; cost competitiveness; NPRS growth target; output growth in the Kyrgyz Republic; Exports; Value-added tax; Agricultural sector; Total factor productivity; Transportation; Central Asia; Baltics; Western Europe
Cover IMF Policy Discussion Papers
The State of Tax Policy in the Central Asian and Transcaucasian Newly Independent States (NIS)
Mr. Julio Escolano
and
Mr. Parthasarathi Shome
Two possible tax policy strategies for the NIS are: (1) an optimal nondistortionary tax structure as a one-shot action; and (2) a structure with identifiable and clearly understood distortionary elements as a temporary phenomenon to close the fiscal gap. An assessment of NIS tax structures reveals that they conform to neither. They are rapidly acquiring complex features comprising multiple rates, exemptions, and other difficult-to administer properties, with uncertain ramifications for efficiency, equity, and the fiscal deficit. Steady--and perhaps prolonged--effort needs to be made if simple, broad-based, and revenue-productive tax structures are to be achieved. This is a Paper on Policy Analysis and Assessment and the author(s) would welcome any comments on the present text. Citations should refer to a Paper on Policy Analysis and Assessment of the International Monetary Fund, mentioning the author(s) and the date of issuance. The views expressed are those of the author(s) and do not necessarily represent those of the Fund.
Keywords:
PDP; firm; profit; enterprise profits; VAT administration; profits tax; profits taxation; VAT system; VAT base; market economy; VAT structure; Value-added tax; Income tax systems; Personal income tax; Income; Personal income; Central Asia; Global