Khujamkulov, Ismoil - 2022
By employing comparative data, this paper addresses a central question: why is tax collection in Tajikistan lower than … in determining the low level of tax effort measured by Tajikistan’s tax-to-GDP ratio. By tracing the origins of … Tajikistan’s tax system to the 1980s, presenting the available data and relating the results to recent literature, this paper …