TAX POLICY ISSUES IN EMERGING MARKET ECONOMIES

Glenn Jenkins ()

No 1991-07, Development Discussion Papers from JDI Executive Programs

Abstract: This paper examines a number of characteristics of East European economies-i.e., the degree of state ownership and public sector social expenditure- and considers the type of tax policies that would be appropriate for the immediate future. The conclusions are that the tax policies needed by these countries are quite different than those usually prescribed in developed countries and must be implemented quickly to avoid the financial collapse of the public sector. For many years, the income tax system will be largely irrelevant. Due to the very weak tax administration and the emerging private sector enterprises, the tax system must be very simple, yet with a number of built in constraints to curb tax evasion.

Keywords: Tax Proposals; Reform; emerging markets; Eastern Europe (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Pages: 23 pages
Date: 1991-08
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:93

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