The Efficiency of VAT Implementation : A Comparative Study of Central and Eastern European Countries in Transition

Author/Editor:

William Jack

Publication Date:

July 1, 1996

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

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.

Series:

Working Paper No. 96/79

English

Publication Date:

July 1, 1996

ISBN/ISSN:

9781451955828/1018-5941

Stock No:

WPIEA0791996

Price:

$15.00 (Academic Rate:$15.00)

Format:

Paper

Pages:

18

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