THE TAX SYSTEM OF BELARUS

Kirill Shakhnov ()

No 36, BEROC Working Paper Series from Belarusian Economic Research and Outreach Center (BEROC)

Abstract: This paper provides a comprehensive analysis of taxation in Belarus. I compare the dynamics of the tax rates and the tax revenue in Belarus to the world averages and to other countries of the Eurasian Union. The paper studies the the harmonization of the rates within the union and the efficiency of tax collection. Finally, the two possible reforms of taxation in Belarus and its possible consequences are discussed: an increase of VAT; reintroduction of the progressive personal income tax.

Keywords: Flat Tax; VAT; Efficiency; Eurasian Union (search for similar items in EconPapers)
JEL-codes: F62 H21 (search for similar items in EconPapers)
Pages: 14 pages
Date: 2016-10
New Economics Papers: this item is included in nep-acc, nep-cis, nep-pbe and nep-tra
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Persistent link: https://EconPapers.repec.org/RePEc:bel:wpaper:36

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