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...

詳細記述

書誌詳細
第一著者: Cnossen, Sijbren
フォーマット: 雑誌
言語:English
出版事項: Washington, D.C. : International Monetary Fund, 1991.
シリーズ:IMF Working Papers; Working Paper ; No. 1991/069
オンライン・アクセス:Full text available on IMF