An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union /

Since the dissolution of the Soviet Union at the end of 1991, Russia and the other countries which were members of the USSR have adopted value-added taxes. The value-added tax now provides a very significant portion of total tax revenue in all of these countries. Ideally, the value-added tax will se...

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Bibliographic Details
Main Author: Sunley, Emil
Other Authors: Perry, Victoria
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 1995.
Series:IMF Working Papers; Working Paper ; No. 1995/001
Online Access:Full text available on IMF