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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Detalhes bibliográficos
Autor principal: Tanzi, Vito
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 1991.
Colecção:IMF Working Papers; Working Paper ; No. 1991/023
Acesso em linha:Full text available on IMF