Tax Systems of Economies in Transition

Mark Pearson and Paul Spahn
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Mark Pearson: OECD

Chapter 2 in Tax Modelling for Economies in Transition, 1998, pp 13-31 from Palgrave Macmillan

Abstract: Abstract Originally, all tax systems of the formerly socialist countries very much resembled the tax system of the Soviet Union with its emphasis on taxing companies combined with a complicated system of turnover taxation where rates were often implicitly determined through administered pricing. Income taxes—in particular the wage tax—played an insignificant role in this context, but there was a payroll tax on wages that went largely unnoticed by taxpayers and had virtually no effect on labour supply or demand.1

Keywords: Central Bank; Transition Country; Socialist Country; Social Security Contribution; Inflationary Condition (search for similar items in EconPapers)
Date: 1998
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-14109-8_2

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DOI: 10.1007/978-1-349-14109-8_2

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