The recent political and fiscal crises in Kyrgyzstan offer a good opportunity to rethink the objectives and the direction of tax reform. The tax system of the Kyrgyz Republic has changed substantially since 1991 including a shift of the tax structure towards indirect taxation, reduction in a number of taxes, and drastic decrease in tax rates. The thesis aims to identify and describe the main factors influencing tax reform in Kyrgyzstan during the first decades of transition to a market economy using important theoretical model of public management reform. So, it will critically review the applicability of a Pollitt-Bouckaert’s model in this context and implications for how the model could be adapted to fit the tax reform process in post-Soviet transition countries. Accomplishment of these goals would require a multiple methods approach based on the assumption that collecting diverse types of data sequentially in the embedded single-case study will provide more complete understanding of research questions than either quantitative or qualitative data alone. For the study of tax reform, the quantitative data are subjected to time-series analysis of the embedded units while the qualitative interviews remain critical in explaining the main proposition central to the entire case study. The study starts with the theoretical assumption that the factors identified in the model have significant effect on tax reform process. This basic proposition – the impact of socio-economic forces, political changes, administrative system, elite’s decisions, and chance events on the reform process – will be traced for each factor in ‘within-country’ explanatory case study. The fundamental part of this thesis is the Pollitt and Bouckaert’s model of public management reform, which will provide a framework for discussion of the main forces influencing the reform process. As a diagram of main factors of the public sector reform, this model will be further adapted and modified for tax reform purposes. However, the direction of tax reform in the Kyrgyz Republic cannot be understood completely without a good knowledge of the main legacies of the Soviet Union, the cultural and institutional features of centralized planning system, which have left a long-lasting impact on trajectory of the economic and political development in the country. Therefore, the model proposed by Pollitt and Bouckaert does not include other forces, which have substantial impact on reform. In particular, it needs to take more account of significant importance of the development partners in tax reform process.

Ein besonderer Kreis von Ländern sind die Transformationsländer. Ziel der Transformation ist es, die totalitären Gesellschaften mit ihrer ineffizienten Kommandowirtschaft in liberale demokratische Zivilgesellschaften mit einer marktwirtschaftlichen Struktur umzuwandeln und dadurch die Entwicklungskräfte dieser Gesellschaften zu befreien und zu entfalten. Die neu gewonnene Freiheit und die Selbstverantwortung der Menschen können das oben umschriebene Niveau der menschlichen Entwicklung besonders in diesen Ländern erhöhen. Auf der anderen Seite wird seit Anfang der 90er Jahre diese Entwicklung in den meisten Transformationsländern immer wieder von wirtschaftlichen Turbulenzen begleitet. So wirkt sich die neu gewonnene Freiheit noch sehr unterschiedlich und eher zögerlich auf das humanitäre Entwicklungsniveau der Transformationsländer aus. Dies schlägt sich in den bisher publizierten jährlichen Human-Development-Reports durch die Verminderung des Human-Development-Indexes (HDI) vieler Transformationsländer nieder.

Ein besonderer Kreis von Ländern sind die Transformationsländer. Ziel der Transformation ist es, die totalitären Gesellschaften mit ihrer ineffizienten Kommandowirtschaft in liberale demokratische Zivilgesellschaften mit einer marktwirtschaftlichen Struktur umzuwandeln und dadurch die Entwicklungskräfte dieser Gesellschaften zu befreien und zu entfalten. Die neu gewonnene Freiheit und die Selbstverantwortung der Menschen können das oben umschriebene Niveau der menschlichen Entwicklung besonders in diesen Ländern erhöhen. Auf der anderen Seite wird seit Anfang der 90er Jahre diese Entwicklung in den meisten Transformationsländern immer wieder von wirtschaftlichen Turbulenzen begleitet. So wirkt sich die neu gewonnene Freiheit noch sehr unterschiedlich und eher zögerlich auf das humanitäre Entwicklungsniveau der Transformationsländer aus. Dies schlägt sich in den bisher publizierten jährlichen Human-Development-Reports durch die Verminderung des Human-Development-Indexes (HDI) vieler Transformationsländer nieder.

<p>Cilj ove disertacije je razvoj modela zasnovanog na analizi tokova<br />materijala (MFA) i analizi tokova supstanci (SFA) sistema<br />upravljanja biorazgradivim otpadom sa naglaskom na upravljanje<br />fosforom kao resursom. U zemljama u tranziciji kao što je Srbija<br />upravljanje biorazgradivim otpadom predstavlja poseban problem jer<br />se dovodi u direktnu vezu sa emisijama gasova sa efektom staklene<br />bašte i generisanjem procednih voda. Kako bi se razvila strategija<br />upravljanja biorazgradivim otpadom u skladu sa zahtevima EU<br />direktiva, razvijeni model je primenjen na sistem upravljanja<br />biorazgradivim otpadom u Srbiji, i dva alternativna scenarija. Na<br />osnovu rezultata primenjenog modela, sva tri razvijena scenarija<br />upravljanja biorazgradivim otpadom su evaluirana i izvršeno je<br />njihovo poređenje.</p> / <p>The aim of this dissertation is biodegradable waste management system model development based on material flow analysis (MFA) and substance flow analysis (SFA) with an emphasis on phosphorus management as a resource. In transition countries like Serbia, biodegradable waste management is a particular problem due to direct linkage with greenhouse gas emissions and leachate generation. In order to develop a biodegradable waste management strategy in accordance with the requirements of EU directives, developed model was applied to the biodegradable waste management system in Serbia, and two alternative scenarios. Based on the results of the applied model, evaluation and comparison of all three developed scenarios of biodegradable waste management is performed.</p>