The Efficiency of VAT Implementation : A Comparative Study of Central and Eastern European Countries in Transition /
This paper presents calculations of the efficiency with which value-added taxes are collected in five transition economies in Central and Eastern Europe. Actual VAT revenues in 1994 are compared with those that would have resulted if the statutory VAT rates had been applied without any revenue leaka...
| المؤلف الرئيسي: | |
|---|---|
| التنسيق: | دورية |
| اللغة: | English |
| منشور في: |
Washington, D.C. :
International Monetary Fund,
1996.
|
| سلاسل: | IMF Working Papers; Working Paper ;
No. 1996/079 |
| الوصول للمادة أونلاين: | Full text available on IMF |