Tax Reform in Economies in Transition: A Brief Introduction to the Main Issues

Vito Tanzi

No 1991/023, IMF Working Papers from International Monetary Fund

Abstract: The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.

Keywords: WP; state enterprise; enterprise; net; tax system; value-added tax; market economy; company profits; profits tax; incomes policy; revenue statistics; Sales tax; Personal income; Tax administration core functions; Personal income tax; Central and Eastern Europe; Eastern Europe (search for similar items in EconPapers)
Pages: 28
Date: 1991-03-01
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:imf:imfwpa:1991/023

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