Series: IMF Working Papers
Author(s): Emil Sunley , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 January 1995
Keywords: vat, transition countries, importing country, value-added tax, intermediate goods, An Analysis of Value,
Since the dissolution of the Soviet Union at the end of 1991, Russia and the other countries which were members of the USSR have adopted value-added taxes. The value-added tax now provides a very significant portio...