Tax Reform in Economies in Transition: A Brief Introduction to the Main Issues
International Monetary Fund (IMF); National Bureau of Economic Research (NBER)
IMF Working Paper No. 91/23
The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.
Number of Pages in PDF File: 28
JEL Classification: 027, 052, 323working papers series
Date posted: February 15, 2006
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo6 in 0.359 seconds