Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries PDF Download
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Author: Sijbren Cnossen
Publisher: International Monetary Fund
ISBN: 1451960638
Category : Business & Economics
Languages : en
Pages : 49
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Book Description
In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).
Author: Sijbren Cnossen
Publisher: International Monetary Fund
ISBN: 1451960638
Category : Business & Economics
Languages : en
Pages : 49
Get Book Here
Book Description
In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).
Author: OECD
Publisher: OECD Publishing
ISBN: 9264163492
Category :
Languages : en
Pages : 163
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Book Description
This study offers a comparative evaluation of the main features of the VAT systems between the ten countries of Central and Eastern Europue and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
Author: Centre for Co-operation with Non-members
Publisher: Organisation for Economic Co-operation and Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 176
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Book Description
This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU).
Author: Mr.William Jack
Publisher: International Monetary Fund
ISBN: 1451955820
Category : Business & Economics
Languages : en
Pages : 18
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Book Description
This paper presents calculations of the efficiency with which value-added taxes are collected in five transition economies in Central and Eastern Europe. Actual VAT revenues in 1994 are compared with those that would have resulted if the statutory VAT rates had been applied without any revenue leakage. The five countries fall into two broad groups, one exhibiting relatively high collection efficiency, and the other relatively low efficiency. While lack of detailed information on tax rules and consumption patterns makes definitive conclusions difficult, the impact of exemptions is shown to likely strengthen the comparative results.
Author: Sijbren Cnossen
Publisher:
ISBN:
Category :
Languages : en
Pages : 161
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 45
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Book Description
Author: Food and Agriculture Organization of the United Nations
Publisher: FAO
ISBN:
Category : Business & Economics
Languages : en
Pages : 64
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Book Description
This guide has been prepared to support governments in the design and implementation of systems to raise revenues at local levels. An increasing number of countries are introducing policies to decentralize the provision of rural services but very often local levels of government have insufficient funds to carry out these newly decentralized responsibilities. Raising revenues through property taxes on rural land represents one way to improve the capacity of local levels to deliver services.
Author: Mr.Alan A. Tait
Publisher: International Monetary Fund
ISBN: 9781557750129
Category : Business & Economics
Languages : en
Pages : 468
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Book Description
This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.
Author: Bloomsbury Publishing Plc
Publisher: Bloomsbury Professional
ISBN: 9781845925482
Category : Business & Economics
Languages : en
Pages : 596
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Book Description
"Tolley's VAT in Central and Eastern Europe provides a comprehensive guide to the VAT systems of the most important economies in this rapidly developing region. A total of 17 countries are covered including Russia, the Ukraine, the Baltic States, Poland, the Czech Republic, Slovakia, Hungary, Slovenia, Croatia, Bulgaria, Romania, Turkey and countries in the Caspian Region. "
Author: Jane H. Malme
Publisher: World Bank Publications
ISBN: 9780821349830
Category : Business & Economics
Languages : en
Pages : 116
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Book Description
This book details the context within which policy decisions and objectives for the property tax system are made in the transitional economies of Central and Eastern Europe. It shows how these policy decisions evolve as a part of the transitional reforms still in process. This book offers the chance to review the experiences of transitional countries in initiating and implementing fiscal instruments during a decade of enormous transformations. The research for the case studies, included in this book, was sponsored by the Lincoln Institute of Land Policy.
