Assessment of Administrative Legal Mechanisms to Ensure Tax Discipline in Kyrgyzstan in The Context of Economic Security of The State
About this article
Keywords:
Financial Independence; Fiscal System; Tax Consultant; Shadow Economy; Favourable Business EnvironmentAbstract
Tax discipline is a major taxation problem in many countries. Its low level affects a country’s tax capacity and financial independence. The purpose of this study was to examine the mechanisms of regulatory support of tax administration applied to improve financial discipline, its impact on the financial security of the country, and to identify ways to improve it. The study employs a comparative analysis of international tax systems, examining Kyrgyzstan’s fiscal policies through a review of legal frameworks, tax legislation, and administrative practices, supplemented by a dialectical approach to evaluate the effectiveness of reforms. The main problems during the administration of taxation processes are identified, as well as ways to ensure tax discipline. The study covered the specific features of fiscal legislation of the Kyrgyz Republic and their impact on the level of financial security of the state. Mechanisms for ensuring the financial security of the state in the aspect of legal, structural-organisational, procedural, personnel, technological, and resource features of the tax system were proposed. The study outlined the nature and significance of the legal provision of financial security, which is aimed at creating an improved legal framework and system of control over the subjects of economic activity to identify and prevent the shadow economy. The study assessed the need to improve tax legislation, specifically, to ensure administrative legal mechanisms of tax discipline.
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