The Proposed model for the administration of taxes is based on the idea that the tax administration must collect the revenue as specified in the law with a high degree of integrity, while rendering better service to the citizen. In other words, it must consider not just administrative costs but...

The purpose of this paper is to provide analysis and specific recommendations for enhancing the tax system in ways that are consistent with the general objectives set out in the Comprehensive Development Framework of the Kyrgyz Republic. These recommendations are designed to fit within the...