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...
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| Format: | Revue |
| Langue: | English |
| Publié: |
Washington, D.C. :
International Monetary Fund,
1991.
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| Collection: | IMF Working Papers; Working Paper ;
No. 1991/023 |
| Accès en ligne: | Full text available on IMF |