The Efficiency of VAT Implementation : A Comparative Study of Central and Eastern European Countries in Transition »
Series: IMF Working Papers
Author(s): William Jack
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 1996
Keywords: vat rate, consumption patterns, government purchases, aggregate consumption, national income
This paper presents calculations of the efficiency with which value-added taxes are collected in five transition economies in Central and Eastern Europe. Actual VAT revenues in 1994 are compared with those that wou...