Investigation of the Relation between Trust to Government and Tax Morale in the Context of Ibn Khaldun's Economic Thoughts: The Case of Kyrgyzstan

Authors

  • Razia Abdieva Kırgızistan-Türkiye Manas University

DOI:

https://doi.org/10.36657/ihcd.2022.85

Keywords:

Taxes, Tax Morale, Trust in Government, Asabiyet, Kyrgyzstan

Abstract

Tax revenues are significant in the economic and social development of the state. In recent years, economists have focused on the reasons why people pay taxes. One of the main causes of voluntarily paying taxes is tax morale of taxpayers. Empirical studies revealed that along with socio-demographic, socio-psychologic, economic factors, institutional factors too affect tax behavior. The aim of this paper is to investigate institutional factors such as trust to government, parliament, judiciary and legislative system to tax morale in Kyrgyzstan using World Values Survey data that conducted ın 2011 to 1500 respondents. According to the results trust to officials of public sector, level of the protection of human rights and trust to election system has significant effect on tax morale ın Kyrgyzstan.

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Published

2022-01-31

How to Cite

Abdieva, R. (2022). Investigation of the Relation between Trust to Government and Tax Morale in the Context of Ibn Khaldun's Economic Thoughts: The Case of Kyrgyzstan. Journal of Ibn Haldun Studies, 7(1), 1–16. https://doi.org/10.36657/ihcd.2022.85

Issue

Vol. 7 No. 1 (2022): January

Section

Articles

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Copyright (c) 2022 Razia Abdieva

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