The Implementation of Environmental Taxation as a Tool of Environmental Protection in Kyrgyzstan

Abstract

This Master's thesis delves into the intricate realm of environmental governance in Kyrgyzstan, focusing on the implementation of environmental taxation as a pivotal instrument for safeguarding the nation's ecological integrity. The study emerges from a fundamental inquiry into the perennial claim of governmental bodies about the absence of adequate budgets for environmental protection. Employing tax analysis and the lens of the political-criminal-business nexus, the research unfolds a comprehensive understanding of the intricacies that underpin the purported fiscal constraints. The primary objective is to unravel the intricate web of relationships and decisions within the political landscape, contemplating their nexus with groups of interests. The thesis contends that whether political decisions manifest as positive or negative outcomes, they are inevitably entwined with the diverse and often covert interests that permeate the political, criminal, and business spheres. This study represents a rigorous investigation into the dynamic interplay of environmental taxation, political maneuverings, and criminal influences. By scrutinizing the complex nexus between political decisions and vested interests, the research aims to provide nuanced insights into the challenges and opportunities inherent in the realm of environmental protection. The findings promise to illuminate the hidden factors that contribute to the perennial budgetary constraints for environmental initiatives, laying a foundation for informed discourse and strategic interventions in Kyrgyzstan's ongoing quest for effective environmental governance.