Tax Reform in Economies in Transition : A Brief Introduction to the Main Issues /

The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned e...

Ամբողջական նկարագրություն

Մատենագիտական մանրամասներ
Հիմնական հեղինակ: Tanzi, Vito
Ձևաչափ: Ամսագիր
Լեզու:English
Հրապարակվել է: Washington, D.C. : International Monetary Fund, 1991.
Շարք:IMF Working Papers; Working Paper ; No. 1991/023
Առցանց հասանելիություն:Full text available on IMF
LEADER 01536cas a2200241 a 4500
001 AALejournalIMF008425
008 230101c9999 xx r poo 0 0eng d
020 |c 5.00 USD 
020 |z 9781451921052 
022 |a 1018-5941 
040 |a BD-DhAAL  |c BD-DhAAL 
100 1 |a Tanzi, Vito. 
245 1 0 |a Tax Reform in Economies in Transition :   |b A Brief Introduction to the Main Issues /  |c Vito Tanzi. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 1991. 
300 |a 1 online resource (28 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 transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition. 
538 |a Mode of access: Internet 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 1991/023 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/1991/023/001.1991.issue-023-en.xml  |z IMF e-Library