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|c 5.00 USD
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|z 9781451921052
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Tanzi, Vito.
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|a Tax Reform in Economies in Transition :
|b A Brief Introduction to the Main Issues /
|c Vito Tanzi.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1991.
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|a 1 online resource (28 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|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.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 1991/023
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|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
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