Tax Reform in Economies in Transition: A Brief Introduction to the Main Issues
March 1, 1991
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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.
Subject: National accounts, Personal income, Personal income tax, Revenue administration, Sales tax, Tax administration core functions, Taxes
Keywords: Central and Eastern Europe, company profits, Eastern Europe, enterprise, incomes policy, market economy, net, Personal income, Personal income tax, profits tax, revenue statistics, Sales tax, state enterprise, Tax administration core functions, tax system, value-added tax, WP
Pages:
28
Volume:
1991
DOI:
Issue:
023
Series:
Working Paper No. 1991/023
Stock No:
WPIEA0231991
ISBN:
9781451921052
ISSN:
1018-5941
