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Author: Mr.William Jack Publisher: International Monetary Fund ISBN: 1451955820 Category : Business & Economics Languages : en Pages : 18
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: Mr.William Jack Publisher: International Monetary Fund ISBN: 1451955820 Category : Business & Economics Languages : en Pages : 18
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: OECD Publisher: OECD Publishing ISBN: 9264163492 Category : Languages : en Pages : 163
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: Sijbren Cnossen Publisher: International Monetary Fund ISBN: 1451960638 Category : Business & Economics Languages : en Pages : 49
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: Centre for Co-operation with Non-members Publisher: Organisation for Economic Co-operation and Development ISBN: Category : Business & Economics Languages : en Pages : 176
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: Bloomsbury Publishing Plc Publisher: Bloomsbury Professional ISBN: 9781845925482 Category : Business & Economics Languages : en Pages : 596
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: Mr.Gérard Bélanger Publisher: International Monetary Fund ISBN: 1451947909 Category : Business & Economics Languages : en Pages : 29
Book Description
The paper analyzes the decline of tax revenue/GDP ratios in transition economies of central and eastern Europe. The paper separates the effect on revenues of discretionary policy actions and finds that endogenous factors, notably the collapse of underlying profits and declining effective tax rates, were the main source of falling tax revenue/GDP ratios. Underlying factors are analyzed to provide a basis to discuss the outlook for tax revenues in coming years.
Author: Mr.William Jack
Author: Mr.William Jack
Author: OECD
Author: Sijbren Cnossen
Author: Centre for Co-operation with Non-members
Author: 
Author: Bloomsbury Publishing Plc
Author: Antoni Turczynowicz
Author: Mr.Gérard Bélanger
Author: 
Author: Leonard Etel