Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries / Sijbren Cnossen.

Format:

Book

Government document

Author/Creator:

Cnossen, Sijbren.

Series:

IMF Working Papers; Working Paper ; No. 1991/069

IMF Working Papers

Language:

English

Physical Description:

1 online resource (49 pages)

Place of Publication:

Washington, D.C. : International Monetary Fund, 1991.

Language Note:

English

Summary:

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).

Notes:

Bibliographic Level Mode of Issuance: Monograph

Description based on print version record.

ISBN:

9781455289851

145528985X

9781462396412

1462396410