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Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries

Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries
Author: Sijbren Cnossen
Publisher: International Monetary Fund
Total Pages: 49
Release: 1991-07-01
Genre: Business & Economics
ISBN: 1451960638

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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).


Value-Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation

Value-Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation
Author: OECD
Publisher: OECD Publishing
Total Pages: 163
Release: 1998-10-09
Genre:
ISBN: 9264163492

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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.


Value-added Taxes in Central and Eastern European Countries

Value-added Taxes in Central and Eastern European Countries
Author: Centre for Co-operation with Non-members
Publisher: Organisation for Economic Co-operation and Development
Total Pages: 176
Release: 1998
Genre: Business & Economics
ISBN:

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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).


The Efficiency of VAT Implementation

The Efficiency of VAT Implementation
Author: Mr.William Jack
Publisher: International Monetary Fund
Total Pages: 18
Release: 1996-07-01
Genre: Business & Economics
ISBN: 1451955820

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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.


Rural Property Tax Systems in Central and Eastern Europe

Rural Property Tax Systems in Central and Eastern Europe
Author: Food and Agriculture Organization of the United Nations
Publisher: FAO
Total Pages: 64
Release: 2002
Genre: Business & Economics
ISBN:

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This guide has been prepared to support governments in the design and implementation of systems to raise revenues at local levels. An increasing number of countries are introducing policies to decentralize the provision of rural services but very often local levels of government have insufficient funds to carry out these newly decentralized responsibilities. Raising revenues through property taxes on rural land represents one way to improve the capacity of local levels to deliver services.


Value Added Tax

Value Added Tax
Author: Mr.Alan A. Tait
Publisher: International Monetary Fund
Total Pages: 468
Release: 1988-06-15
Genre: Business & Economics
ISBN: 9781557750129

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This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.


The Development of Property Taxation in Economies in Transition

The Development of Property Taxation in Economies in Transition
Author: Jane H. Malme
Publisher: World Bank Publications
Total Pages: 116
Release: 2001-01-01
Genre: Business & Economics
ISBN: 9780821349830

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This book details the context within which policy decisions and objectives for the property tax system are made in the transitional economies of Central and Eastern Europe. It shows how these policy decisions evolve as a part of the transitional reforms still in process. This book offers the chance to review the experiences of transitional countries in initiating and implementing fiscal instruments during a decade of enormous transformations. The research for the case studies, included in this book, was sponsored by the Lincoln Institute of Land Policy.


Value-added Taxation in Europe

Value-added Taxation in Europe
Author: Eric Schiff
Publisher:
Total Pages: 72
Release: 1973
Genre: Business & Economics
ISBN:

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