Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries /
In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of...
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| Format: | Journal |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
1991.
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| Series: | IMF Working Papers; Working Paper ;
No. 1991/069 |
| Online Access: | Full text available on IMF |