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...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Tanzi, Vito
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 1991.
سلاسل:IMF Working Papers; Working Paper ; No. 1991/023
الوصول للمادة أونلاين:Full text available on IMF