Eastern Europe : Factors Underlying the Weakening Performance of Tax Revenues /

The paper analyzes the decline of tax revenue/GDP ratios in transition economies of central and eastern Europe. The paper separates the effect on revenues of discretionary policy actions and finds that endogenous factors, notably the collapse of underlying profits and declining effective tax rates,...

Szczegółowa specyfikacja

Opis bibliograficzny
1. autor: Belanger, Gerard
Format: Czasopismo
Język:English
Wydane: Washington, D.C. : International Monetary Fund, 1994.
Seria:IMF Working Papers; Working Paper ; No. 1994/104
Dostęp online:Full text available on IMF
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020 |z 9781451947908 
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100 1 |a Belanger, Gerard. 
245 1 0 |a Eastern Europe :   |b Factors Underlying the Weakening Performance of Tax Revenues /  |c Gerard Belanger. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 1994. 
300 |a 1 online resource (29 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a The paper analyzes the decline of tax revenue/GDP ratios in transition economies of central and eastern Europe. The paper separates the effect on revenues of discretionary policy actions and finds that endogenous factors, notably the collapse of underlying profits and declining effective tax rates, were the main source of falling tax revenue/GDP ratios. Underlying factors are analyzed to provide a basis to discuss the outlook for tax revenues in coming years. 
538 |a Mode of access: Internet 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 1994/104 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/1994/104/001.1994.issue-104-en.xml  |z IMF e-Library