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The most revealing criterion of effectiveness of tax reforms is the level of the tax burden.  Optimal way to estimate sectoral tax burden is to use tax burden coefficient for a newly created value. Other indicators of tax burden differ because of over detailing which doesn’t allow making right accentuation in analytical conclusion. This idea is supported by Chick:“in complicated system, the results gained by detailed investigation of particular aspects can’t be generalized over the whole issue of the research…” (Chick, 1864). Based on this, the analysis of structure and the level of tax burden in different branches of economics of the Kyrgyz Republic for the period of 2005 through 2011 was conducted. It was found that main tax burden carries the industry with big inequality. The main tax burden in Kyrgyzstan falls on mineral resource industry (coefficient of tax burden an average of 30), while in manufacturing industry it is one of the lowest indexes (0,68) and in health care (0,63). The structure of tax burden has changed in relation to the introduction of sales tax. In addition there is a big portion in tax burden among almost all sectors of economics and VAT (for domestic products). The ways to reform the tax system are: the harmonization of indirect taxes (for example through the cancellation of the sales tax while increasing the rate of VAT), review of tax exemptions, conditions and methods of supply, the list of taxable supplies, as well as the principles for determining excise goods.

The Tax Burden as a Criterion for the Reform in Tax System of the Kyrgyz Republic