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All Journal International Journal of Economics, Business and Innovation Research
Burhonov Azizbek
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of the Impact of Tax Revenues on Accountability: Practical Experience Across Central Asia Burhonov Azizbek; Heryana, Toni; Islami , Imas Nurani
International Journal of Economics, Business and Innovation Research Vol. 5 No. 02 (2026): February - March, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i02.2888

Abstract

This study sought to examine the effect of tax revenues on government accountability, specifically focusing on the five countries that make up the Central Asian region. This includes Kazakhstan, Uzbekistan, Kyrgyzstan, Tajikistan, and Turkmenistan. This study will focus on the aforementioned countries with regard to the past five years, comparing the tax revenues collected on their effect on the fiscal institutions' level of transparency. From the study, it is clear that an increased level of tax revenues collected does have a positive effect on the level of government transparency but with varying degrees that are determined by the political structure of the institutions. The study makes a theoretical contribution to the understanding of fiscal accountability in transition economies, as well as practical suggestions to policymakers who wish to reinforce the link between revenue generation and responsible governance.
Co-Authors Heryana, Toni Islami , Imas Nurani