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Tax Reform in Economies in Transition

Tax Reform in Economies in Transition »

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

Volume/Issue: 1991/23

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1991

ISBN: 9781451921052

Keywords: tax systems, tax revenue, tax system, tax administrations

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....

Integrating a Unified Revenue Administration for Tax and Social Contribution Collections

Integrating a Unified Revenue Administration for Tax and Social Contribution Collections »

Source: Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : Experiences of Central and Eastern European Countries

Volume/Issue: 2004/237

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2004

ISBN: 9781451875744

Keywords: Integration, tax/revenue administration, social contribution collection, social insurance, pension, contribution collection, revenue collection,

During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, th...

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

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

Volume/Issue: 1991/23

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1991

DOI: http://dx.doi.org/10.5089/9781451921052.001

ISBN: 9781451921052

Keywords: tax systems, tax revenue, tax system, tax administrations

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....

Integrating a Unified Revenue Administration for Tax and Social Contribution Collections
			: Experiences of Central and Eastern European Countries

Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : Experiences of Central and Eastern European Countries »

Volume/Issue: 2004/237

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2004

DOI: http://dx.doi.org/10.5089/9781451875744.001

ISBN: 9781451875744

Keywords: Integration, tax/revenue administration, social contribution collection, social insurance, pension, contribution collection, revenue collection,

During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, th...