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...
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| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
1996.
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| Серии: | IMF Working Papers; Working Paper ;
No. 1996/079 |
| Online-ссылка: | Full text available on IMF |