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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Bibliografske podrobnosti
Glavni avtor: Cnossen, Sijbren
Format: Revija
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 1991.
Serija:IMF Working Papers; Working Paper ; No. 1991/069
Online dostop:Full text available on IMF