Tax Reform in Economies in Transition: A Brief Introduction to the Main Issues

Author/Editor:

Vito Tanzi

Publication Date:

March 1, 1991

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:

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 economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.

Series:

Working Paper No. 1991/023

Subject:

National accounts Personal income Personal income tax Revenue administration Sales tax Tax administration core functions Taxes

English

Publication Date:

March 1, 1991

ISBN/ISSN:

9781451921052/1018-5941

Stock No:

WPIEA0231991

Pages:

28

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