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...

詳細記述

書誌詳細
第一著者: Tanzi, Vito
フォーマット: 雑誌
言語:English
出版事項: Washington, D.C. : International Monetary Fund, 1991.
シリーズ:IMF Working Papers; Working Paper ; No. 1991/023
オンライン・アクセス:Full text available on IMF