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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Tác giả chính: Tanzi, Vito
Định dạng: Tạp chí
Ngôn ngữ:English
Được phát hành: Washington, D.C. : International Monetary Fund, 1991.
Loạt:IMF Working Papers; Working Paper ; No. 1991/023
Truy cập trực tuyến:Full text available on IMF