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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Autor principal: Cnossen, Sijbren
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 1991.
Col·lecció:IMF Working Papers; Working Paper ; No. 1991/069
Accés en línia:Full text available on IMF