On December 21, 2023, Abdieva Razia, Associate Professor of the Department of Economics, Faculty of Economics and Administrative Sciences, Kyrgyz-Turkish University "Manas", held a seminar on "Tax Culture in Central Asian Countries". The seminar was held at the CENTRAL ASIAN RESEARCH CENTER of the Kyrgyz-Turkish Manas University.
During the seminar the results of the study of tax culture in the countries of Central Asia - Kyrgyzstan and Kazakhstan were presented. After a brief presentation of the historical development and theoretical approaches to the emergence of the concept of tax culture, the results of the empirical study of the level of tax culture in these countries and the factors affecting it were presented. The results of the analysis showed that according to the 2019 World Values Survey, the level of tax culture in Kyrgyzstan is 70%, and in Kazakhstan - 43%. In Kyrgyzstan, age and education level have a positive impact on tax culture, while the number of people in the family and the number of people living in a private home have a negative relationship with tax culture. In Kazakhstan, education and religiosity have a significant positive impact, while men have a lower tax culture.
At the end of the seminar, the Center staff and university professors discussed the theoretical and practical significance of the study, shared their opinions and gave valuable recommendations to the researcher.