Progressive tax development in the taxation system: acomparative analysis of the EU and Central Asian countries
The study aims to compare the experience of implementing a progressive taxation system in the EU countries with the taxation system in Central Asia to establish the prospects for reforms in this area. The following methodological methods were used: methods of generalisation to analyse theoretical m...
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Universidad Politécnica Salesiana
2025-04-01
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| Series: | Retos: Revista de Ciencias de la Administración y Economía |
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| Online Access: | https://sophia.ups.edu.ec/index.php/retos/article/view/9669 |
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| author | Azamat Baimagambetov Serik Omirbayev |
| author_facet | Azamat Baimagambetov Serik Omirbayev |
| author_sort | Azamat Baimagambetov |
| collection | DOAJ |
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The study aims to compare the experience of implementing a progressive taxation system in the EU countries with the taxation system in Central Asia to establish the prospects for reforms in this area. The following methodological methods were used: methods of generalisation to analyse theoretical materials, methods of processing statistical results, estimation of the Gini coefficient, and assessment of the progressiveness and redistributive capacity of profitability indicators using economic and mathematical modelling methods were also used. The income tax indicators of such countries as Kazakhstan, Uzbekistan, the Kyrgyz Republic, Tajikistan and Turkmenistan were assessed. The study determined that according to the data on progressiveness and redistributive capacity due to the peculiarities of tax policy implementation, Kazakhstan, the Kyrgyz Republic and Tajikistan have a pronounced progressiveness and redistributive capacity. Turkmenistan and Uzbekistan do not have such indicators. The Gini Index (coefficient), which indicates a high degree of income inequality in these countries, is also very characteristic. On the contrary, the Gini coefficient of the leading European Union countries is higher: Belgium, Denmark, France, Germany, Spain, and Germany are characterised by a high degree of fairness in the tax structure and social sphere. Thus, the need to reform the taxation system to achieve the goals of sustainable development in Central Asian countries is an urgent problem that should be addressed and accounted for at the state level.
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| format | Article |
| id | doaj-art-e71e09d383c54cdb9509d014febd0c16 |
| institution | Kabale University |
| issn | 1390-6291 1390-8618 |
| language | English |
| publishDate | 2025-04-01 |
| publisher | Universidad Politécnica Salesiana |
| record_format | Article |
| series | Retos: Revista de Ciencias de la Administración y Economía |
| spelling | doaj-art-e71e09d383c54cdb9509d014febd0c162025-08-21T14:26:56ZengUniversidad Politécnica SalesianaRetos: Revista de Ciencias de la Administración y Economía1390-62911390-86182025-04-01152910.17163/ret.n29.2025.08Progressive tax development in the taxation system: acomparative analysis of the EU and Central Asian countriesAzamat Baimagambetov0https://orcid.org/0000-0002-2074-2509Serik Omirbayev1https://orcid.org/0000-0001-7643-3513Abay Myrzakhmetov Kokshetau UniversityUniversidad de Tecnología de Astana The study aims to compare the experience of implementing a progressive taxation system in the EU countries with the taxation system in Central Asia to establish the prospects for reforms in this area. The following methodological methods were used: methods of generalisation to analyse theoretical materials, methods of processing statistical results, estimation of the Gini coefficient, and assessment of the progressiveness and redistributive capacity of profitability indicators using economic and mathematical modelling methods were also used. The income tax indicators of such countries as Kazakhstan, Uzbekistan, the Kyrgyz Republic, Tajikistan and Turkmenistan were assessed. The study determined that according to the data on progressiveness and redistributive capacity due to the peculiarities of tax policy implementation, Kazakhstan, the Kyrgyz Republic and Tajikistan have a pronounced progressiveness and redistributive capacity. Turkmenistan and Uzbekistan do not have such indicators. The Gini Index (coefficient), which indicates a high degree of income inequality in these countries, is also very characteristic. On the contrary, the Gini coefficient of the leading European Union countries is higher: Belgium, Denmark, France, Germany, Spain, and Germany are characterised by a high degree of fairness in the tax structure and social sphere. Thus, the need to reform the taxation system to achieve the goals of sustainable development in Central Asian countries is an urgent problem that should be addressed and accounted for at the state level. https://sophia.ups.edu.ec/index.php/retos/article/view/9669taxationsystemprogressivityredistributive capacityreformsGini coefficient |
| spellingShingle | Azamat Baimagambetov Serik Omirbayev Progressive tax development in the taxation system: acomparative analysis of the EU and Central Asian countries Retos: Revista de Ciencias de la Administración y Economía taxation system progressivity redistributive capacity reforms Gini coefficient |
| title | Progressive tax development in the taxation system: acomparative analysis of the EU and Central Asian countries |
| title_full | Progressive tax development in the taxation system: acomparative analysis of the EU and Central Asian countries |
| title_fullStr | Progressive tax development in the taxation system: acomparative analysis of the EU and Central Asian countries |
| title_full_unstemmed | Progressive tax development in the taxation system: acomparative analysis of the EU and Central Asian countries |
| title_short | Progressive tax development in the taxation system: acomparative analysis of the EU and Central Asian countries |
| title_sort | progressive tax development in the taxation system acomparative analysis of the eu and central asian countries |
| topic | taxation system progressivity redistributive capacity reforms Gini coefficient |
| url | https://sophia.ups.edu.ec/index.php/retos/article/view/9669 |
| work_keys_str_mv | AT azamatbaimagambetov progressivetaxdevelopmentinthetaxationsystemacomparativeanalysisoftheeuandcentralasiancountries AT serikomirbayev progressivetaxdevelopmentinthetaxationsystemacomparativeanalysisoftheeuandcentralasiancountries |