The State of Tax Policy in the Central Asian and Transcaucasian Newly Independent States (NIS) /
Two possible tax policy strategies for the NIS are: (1) an optimal nondistortionary tax structure as a one-shot action; and (2) a structure with identifiable and clearly understood distortionary elements as a temporary phenomenon to close the fiscal gap. An assessment of NIS tax structures reveals t...
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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
1993.
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| 丛编: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 1993/008 |
| 在线阅读: | Full text available on IMF |