## A Destination VAT for CIS Trade

_IMF Working Papers, April 1, 1996_

## Source details

**Canonical URL:** [A Destination VAT for CIS Trade](https://www.imf.org/en/publications/wp/issues/2016/12/30/a-destination-vat-for-cis-trade-2006)

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## Bibliographic details
- Authors: Victoria J Perry, Katherine Baer, Emil M Sunley
- Published: April 1, 1996
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781451978551.001

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### Overview
- Title: A Destination VAT for CIS Trade
- Authors: Victoria J Perry, Katherine Baer, Emil M Sunley
- Publication date: April 1, 1996
- Series: Working Paper No. 1996/035
- Volume: 1996
- Issue: 035
- Pages: 30
- DOI: https://doi.org/10.5089/9781451978551.001
- Stock No: WPIEA0351996
- ISBN: 9781451978551
- ISSN: 1018-5941
- Format citation (Chicago) as provided: Victoria J Perry, Katherine Baer, and Emil M Sunley. "A Destination VAT for CIS Trade", IMF Working Papers 1996, 035 (1996), accessed 9/17/2026, https://doi.org/10.5089/9781451978551.001

### Key findings
- In all of the new countries formed after the dissolution of the Soviet Union, other than the Baltics, the value-added taxes (VATs) adopted were “hybrid” VATs that treat CIS trade differently from trade with the rest of the world.
- The paper inquires whether this is appropriate and concludes that it would be better if all CIS countries applied the destination principle to CIS trade as well as to trade with the rest of the world.
- The paper addresses the economic, administrative and revenue allocation considerations underlying this decision.

### Economic considerations (as presented)
- Recommendation: apply the destination principle to CIS trade as well as to trade with the rest of the world.
- Rationale: Harmonizing VAT treatment across trade partners reduces distortions between CIS trade and trade with the rest of the world.

### Administrative considerations (as presented)
- The paper examines administrative implications of moving from “hybrid” VATs to destination-based VATs for CIS trade.
- Implementation considerations include tax authority procedures for cross-border VAT treatment between CIS countries.

### Revenue allocation considerations (as presented)
- The paper addresses how revenue allocation among CIS countries would be affected by applying the destination principle to CIS trade.
- Allocation impacts are part of the policy assessment for shifting from hybrid VATs to destination-based VATs.

### Subjects and keywords
- Subject: Destination-based taxation, Exports, Imports, International trade, Tariffs, Taxes, Value-added tax
- Keywords: Central Asia, CIS countries, CIS country, CIS imports, CIS state, CIS trade, country, Destination-based taxation, export, Exports, importing country, Imports, Tariffs, tax authority, trade, Value-added tax, VAT, WP

*IMF Working Paper "A Destination VAT for CIS Trade", Working Paper No. 1996/035, April 1, 1996.*

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_Source: https://www.imf.org/en/publications/wp/issues/2016/12/30/a-destination-vat-for-cis-trade-2006_