Transition to Market
Chapter

Part V Index

Editor(s):
Vito Tanzi
Published Date:
June 1993
Share
  • ShareShare
Show Summary Details

Index

  • Agricultural taxes

    • Romania, 117, 120

    • Viet Nam, 278, 287, 288

  • Algeria

    • audits, 335

    • computer system. 332.336, 337-38

    • corporate tax, 329-30

    • economic reorientation, 326-27

    • fiscal federalism, 331

    • foreign-generated resources, 327-28

    • French tax system, 328, 334

    • historical background, 325-27

    • Income tax, 329-30, 337

    • IMF technical assistance, 332-33

    • institutional constraints, 331-38

    • legislative initiatives, 329, 331

    • National Tax Reform Commission, 328-29

    • personnel training, 332, 336-37

    • political framework, 327

    • profits tax, 329-30

    • tax administration, 327-28, 331-38

    • tax assessments, 329, 334-35

    • tax audits, 336

    • taxpayer identification, 337

    • tax reform, 328-31

    • transitional factors, 326-28

    • turnover tax, 330-31

    • value-added tax, 327, 329, 330-31, 335, 337, 338

  • Angola

    • accounting system, 347, 351

    • banking system, 342-43, 350

    • budget, 343-45, 350

    • consumption tax, 348

    • customs duties, 348

    • deficit, 345

    • exchange rate, 339, 341, 344

    • foreign investment, 341

    • IMF technical assistance, 339-52

    • import tax, 348-49

    • income tax, 348

    • legislative initiatives, 340-41, 345

    • macroeconomics, 345, 350-51

    • military spending, 345

    • Ministry of Finance, 343-49

    • oil policies, 340

    • post-independence developments, 339-41

    • price liberalization, 341

    • public debt, 346-47,351

    • public expenditure, 350-51

    • resistance tax, 348

    • tax administration, 347-49, 351

    • technical assistance project, 341-43

    • treasury establishment, 341, 345-47

    • value-added tax, 348, 351-52

  • Armenia, 165

  • Australia, 173, 199

  • Azerbaijan, 165

  • Baltic states, 165

  • Banking. See Commercial banks;

    • Monobanks; National banks

    • State banks Two-tier banking

    • systems; specific countries

  • Belarus, 165

  • Bosnia-Herzegovina, 178, 184, 186, 192

  • Budget systems, 20. See also specific countries

  • Bulgaria

    • accounting system, 42, 44

    • administrative structures, 37

    • banking system, 42

    • budget, 33-35, 37-38

    • deficit, 34-35, 38

    • exchange rate, 39-40, 42-44, 47

    • excise tax, 36

    • expenditures, 35-36, 38, 43

    • extrabudgetary funds, 34

    • fiscal program, 38-40

    • foreign trade tax, 46

    • income tax, 36-37, 45

    • industrialization, 31-32

    • interest rates, 41, 44, 47

    • legislative initiatives, 44-46

    • macroeconomics, 31-33, 40-42, 48

    • price liberalization, 38-39

    • price reform, 39-40

    • privatization, 229, 233, 240

    • profits tax, 36, 39. 42, 43, 45

    • public finances, 31, 33-37, 47

    • reforms, 37-44

    • revenue system, 36-37, 41-43

    • social security, 33-34, 37, 40, 42, 43

    • subsidies, 35, 40

    • tax administration, 42-43, 46-47

    • trade tax, 46

    • turnover tax, 36, 40, 42, 45-46

    • unemployment, 36, 40, 41, 47

    • value-added tax, 42-43, 45-46

    • wage structure, 36-37, 39, 48

  • Business profits taxes. See also Enterprise profits taxes; Profits taxes

    • Romania, 116-17, 119-20

  • Canada, 168, 173, 177, 199

  • Central planning systems, 3-7, See also specific countries

  • Chile, 14-15, 241

  • China

    • agricultural reform, 254-55, 261

    • bank loans, 259-60

    • budgetary developments, 256-60

    • contract responsibility system, 253, 262-66

    • deficit, 259-60

    • enterprise profits tax, 261-64

    • enterprise reform, 255

    • exchange rate, 263

    • fiscal policy, 260-68

    • foreign trade tax, 258

    • income tax, 258

    • indirect tax, 257

    • international trade tax, 258

    • macroeconomics, 253-56, 259, 261, 263, 265, 268

    • microeconomics, 256, 263

    • military spending, 258

    • price liberalization, 255-56

    • price reform, 266

    • profits tax, 255, 257, 265

    • public expenditure, 258, 266

    • reform differences, 253-54

    • reform synopsis, 254-56

    • regional contracts, 265

    • regional decentralization, 253, 264-66, 268

    • socialist system, 253, 267

    • subsidies, 256, 258-59, 266

    • tax issues, 261, 265, 268

    • two-tier price system, 255

    • urban reform, 255, 261

    • value-added tax, 257

  • CIS See Commonwealth of Independent States

  • CMEA. See Council for Mutual Economic Assistance

  • Commercial banks

    • bad loans, 12-15, 23, 63

    • conditions for performance, 11-12

    • enterprise debt, 238-41

    • handicaps, 12-13

    • mobilization of savings, 11-14, 21

    • reform, 10-15, 239-41, 245

    • restructuring, 2

  • Commonwealth of Independent States. See also Soviet Union; Specific states

    • borrowing rights, 171

    • budget norms, 170

    • budget surpluses, 172

    • deficits, 171-72

    • economic community treaty, 164

    • enterprise profits tax, 169

    • equalization transfers, 172-73

    • establishment of, 164-65

    • excise tax, 169

    • fiscal decentralization, 162-64

    • fiscal issues, 165-68

    • foreign trade tax, 169

    • income tax, 166-67, 169

    • infrastructure, 172, 173

    • intergovernmental relations, 168-74

    • legislative initiatives, 168

    • Minsk accord, 164

    • profits tax, 169

    • public service claims, 171

    • subnational governments. 168-73

    • subsidies, 169

    • tax administration, 170

    • tax collection, 171

    • trade barriers, 166

    • value-added tax, 166, 169, 173

    • vertical imbalances. 169-70, 171

  • Consumer taxes, 58-59, 109, 114. See also Consumption taxes

  • Consumption taxes

    • Angola, 348

    • Hungary, 69

    • Poland, 102, 103

  • Corporate control models, 238-39, 245-30

  • Corporate taxes

    • Algeria, 329-30

    • Czech and Slovak Federal Republic, 58, 59

    • Kazakhstan, 316-18

    • Mongolia, 295, 299, 302

  • Council for Mutual Economic Assistance

    • Bulgaria, 32, 33

    • Czech and Slovak Federal Republic, 50, 59

    • government property trust, 202

    • Hungary, 67-68. 70, 76, 77

    • intra-CMEA trade, 50, 60

    • Mongolia, 296

    • Viet Nam, 276

  • Croatia, 195, 196

  • Customs duties

    • Angola, 348

    • Mongolia, 294, 297, 299

    • Poland, 100

    • Romania, 111

  • Czech and Slovak Federal Republic

    • bad debts, 61-64

    • constitutional issues, 49-50

    • corporate tax, 58, 59

    • deficits, 52, 57

    • economy, 50-53

    • excise tax, 58-59

    • fiscal issues, 52-53, 56-64

    • foreign trade tax, 59

    • government relations, 53-54

    • income tax, 55, 58, 59

    • legislative initiatives, 52

    • macroeconomic stabilization, 49, 56-58

    • payroll tax, 54-55

    • "Prague Spring," 52

    • privatization, 61-64, 229, 232-33, 239-41, 243

    • profits tax, 55, 56, 59-60

    • public finances, 53-56

    • reforms, 51-52, 60-61

    • revenues, 54-56

    • social security, 54-55

    • subsidies, 53, 54, 57, 60-61

    • tax administration, 58

    • tax holidays, 59-60

    • tax reforms, 58-60

    • turnover tax, 54-56, 58

    • two-tier banking system, 10, 51

    • value-added tax, 58

  • Defense spending. See Military spending

  • Deficits. See specific countries

  • East Germany. See also Germany

    • borrowing limits, 219-20

    • giveaway policy, 209-12

    • institutional background, 204-206

    • legislative initiatives, 215

    • liquidation, 218-20

    • people's shares policy, 206-209

    • privatization, 202, 206-16, 233

    • purchasing power, 209, 211

    • restructuring priorities, 216-18

    • retraining policies, 215-16

    • Sinn-Sinn participation model, 209-12, 221

    • social security, 203

    • subsidies, 202, 212-16, 221

    • trade unions, 214

    • transition issues, 202, 203-204

    • treaty, 208

    • Treuhandanstalt, 204-21

    • unemployment, 204, 214-15, 218-19

    • voucher schemes, 206-209

    • wages, 204, 211, 219

  • EC. See European Community

  • Energy taxes

    • Ghana, 366

  • Enterprise profits taxes. See also Business profits taxes; Profits taxes

    • China, 261-64

    • Commonwealth of Independent States, 169

    • Hungary, 67, 72-76

    • fiscal-monetary links, 21-24

    • Poland, 93, 100, 104

    • Yugoslavia, 180-81

  • European Community

    • Bulgaria, 35, 41

    • Commonwealth of Independent States, 166, 168

    • Germany, 203

    • Hungary, 68

    • Poland, 102

    • Romania, 112

    • Soviet Union, 156

    • Yugoslavia. 177, 197

  • Exchange rates

    • Angola, 339, 341, 344

    • Bulgaria, 39-40, 43-44, 47

    • China, 263

    • Ghana, 354-55, 357, 362-64, 368-69, 371

    • Hungary, 66, 70

    • Mongolia, 294

    • Soviet Union, 130-31

    • Viet Nam, 276, 277-78, 280, 288

  • Excise taxes

    • Bulgaria, 36

    • Commonwealth of Independent States, 166, 169

    • Czech and Slovak Federal Republic, 58-59

    • Ghana, 357, 366

    • Hungary, 69-70

    • Mongolia, 298

    • Poland, 104

    • Romania, 110, 114, 115

    • Viet Nam, 273, 285-86

  • Export taxes

    • Ghana, 354-55, 357, 366

    • Mongolia, 297

    • Romania, 111-13, 115

    • Viet Nam, 284-85

  • Extrabudgetary hinds

    • Bulgaria, 34

    • Hungary, 81, 87

    • Poland, 91, 96, 98, 101, 106

    • Yugoslavia, 177

  • Financial markets. See also Public finances; specific countries

    • central planning, 3-7

    • commercial banks, 5, 10-11

    • functions, 8

    • interbank money market, 10

    • interdependence of institutions, 1-2

    • legal and organizational problems, 11

    • private monopolies, 9-10

    • reforms, 7-15

    • savings ratios, 8-9

    • transformation process, 1-25

    • two-tier banking system, 10-13

  • Fiscal policies and programs. See specific countries

  • Foreign investment

    • Angola, 341

    • Ghana, 357, 367

    • Kazakhstan, 316-18

    • Mongolia, 294, 298, 300

    • Viet Nam, 287

  • Foreign trade taxes

    • Bulgaria, 46

    • China, 258

    • Commonwealth of Independent States, 169

    • Czech and Slovak Federal Republic, 59

    • Ghana, 358

    • Hungary, 70, 75

    • Viet Nam, 278

  • France, 328, 334

  • GATT. See General Agreement on Tariffs and Trade

  • General Agreement on Tariffs and

  • Trade, 102, 166

  • German Democratic Republic. See East Germany; Germany

  • Germany, 14, 24, 203-204, 233, 239. See also East Germany

  • Ghana

    • banking system, 357, 363, 370-72

    • budget, 364, 367-68

    • deficit, 359, 362-64

    • economic reconstruction, 364-68

    • energy tax, 366

    • exchange rate, 354-55, 357, 362-64, 368-69, 371

    • excise tax, 357, 366

    • expenditures, 366-67

    • export tax, 354-55, 357, 366

    • financial sector, 369-70, 371

    • foreign investment, 357, 367

    • foreign trade tax, 358

    • IMF technical assistance, 361, 368

    • import tax, 357, 366

    • income tax, 357, 365-66

    • infrastructure, 359, 363

    • macroeconomics, 354, 358-59, 368, 370

    • microeconomics, 363

    • political framework, 353-54

    • price controls, 355, 363

    • private sector participation, 369-70

    • profits tax, 357, 358, 366

    • public employees, 364, 365

    • reforms, 359-64, 368-69, 372-73

    • structural dysfunction, 354-58

    • subsidies, 362-64

    • tax administration, 357-58, 364-66, 373

  • Group of Twenty-Four, 39

  • Hungary

    • asset and liability management, 82-83

    • budget process, 80-81

    • consumption tax, 69

    • debt management, 87

    • debt-to-export ratio, 51

    • economic reform, 52

    • enterprise profits tax, 67, 72-76

    • Exchange rate, 66, 70

    • excise tax, 69-70

    • extrabudgetary funds, 81, 87

    • foreign trade tax, 70, 75

    • goods and services tax, 69-70

    • import duties, 70

    • import tax, 70

    • income tax, 67, 70-72

    • intergovernmental finances, 81-82, 87

    • Kazakhstan comparison, 316, 319, 320

    • legislative initiatives, 67, 69, 83

    • payroll tax, 73-74

    • privatization, 229, 233, 236-43

    • reforms, 66-69, 83, 86-88

    • social security, 19, 68, 78-80, 86, 88

    • state-owned enterprises, 66, 67, 72, 74, 87

    • subsidies, 66, 67, 76-77, 86, 88

    • tax administration, 83, 86

    • transition factors, 65

    • turnover tax, 69-70

    • two-tier banking system, 10, 67

    • unemployment, 79

    • value-added tax, 67

    • Western tax system, 19

  • Import taxes

    • Angola, 348-49

    • Ghana, 357, 366

    • Hungary, 70

    • Mongolia, 297-98, 301-302

    • Romania, 111, 114

    • Viet Nam, 284-85

    • Yugoslavia, 196

  • Income taxes

    • Angola, 348

    • Algeria, 329-30, 337

    • Bulgaria, 36-37, 45

    • China, 258

    • Commonwealth of Independent States, 166-67, 169

    • Czech and Slovak Federal Republic, 55, 58, 59

    • Ghana, 357, 365-66

    • Hungary, 67, 70-72

    • Kazakhstan, 307, 310, 311

    • Mongolia, 295, 298-99, 301, 302

    • Poland, 96, 100, 103-104

    • Romania, 116-21

    • Viet Nam, 286, 287-88

    • Yugoslavia, 188

  • Infrastructure

    • Commonwealth of Independent States, 172, 173

    • Ghana, 359, 363

    • Viet Nam, 275, 280, 282-83

  • Iran, Islamic Republic of, 32

  • Iraq, 32

  • Italy, 23

  • Japan, 14, 24, 238, 314-15, 319

  • Kazakhstan

    • corporate tax, 316-18

    • economic reform, 312-13, 319-20

    • economic structure, 305-306

    • expenditure policies, 311-12, 318

    • fiscal policies, 314-20

    • foreign investment, 316-18

    • income tax, 307, 310, 311

    • legislative initiatives, 311

    • macroeconomics, 306-307, 312, 319

    • profits tax, 310-11

    • relations with Soviet Union, 165, 312-13,319-20

    • revenue sources, 307-11

    • social security, 310, 311

    • social welfare programs, 311-12

    • strategic planning, 314-15

    • tax administration, 307-11, 313, 316-18

    • turnover tax, 310-11, 317-18

    • unemployment, 312

    • value-added tax, 319

  • Kosovo, 178, 184-86, 192-94

  • Kyrgyzstan, 165

  • Legislative initiatives

    • Algeria, 329. 331

    • Angola, 340-41, 345

    • Bulgaria, 44-46

    • Commonwealth of Independent States, 168

    • Czech and Slovak Federal Republic, 52

    • East Germany, 215

    • Hungary, 67,69, 83

    • Kazakhstan, 311

    • Mongolia, 297, 299-303

    • Poland, 101

    • Romania, 119-20

    • Soviet Union, 161-63

    • Viet Nam, 281, 282, 283-90

    • Yugoslavia, 195

  • Lithuania, 163

  • Macedonia, 178, 184, 186, 192

  • Macroeconomics

    • Angola, 345, 350-51

    • Bulgaria, 31-33,40-42, 48

    • China, 253-56, 259, 261, 263, 265, 268

    • Czech and Slovak Federal Republic, 49, 56-58

    • Eastern Europe, 231

    • Ghana, 354, 358-59. 368, 370

    • Kazakhstan, 306-307, 312, 319

    • Poland, 105

    • privatization and, 224, 229

    • Viet Nam, 277, 279, 280

    • Yugoslavia, 189-94, 198

  • Microeconomics

    • Angola, 345

    • China, 256, 263

    • Ghana, 363

    • Yugoslavia, 187-89, 198

  • Military spending

    • Angola, 345

    • China, 258

    • Viet Nam, 275-76. 279

  • Mobilization of savings, 8, 11-14, 21

  • Moldova, 165

  • Mongolia

    • characteristics of, 292-93

    • commercial banks, 300-301

    • corporate tax, 295, 299, 302

    • customs duties, 294, 297, 299

    • economic developments, 293-95

    • exchange rate, 294

    • excise tax, 298

    • export price differentials, 296-97

    • export tax, 297

    • foreign investment, 294, 298, 300

    • import price differentials. 295-96, 298

    • import tax, 297-98, 301-302

    • income tax, 295, 298-99, 301, 302

    • legislative initiatives, 297, 299-303

    • price liberalization, 300

    • private savings, 300

    • profits tax, 294, 295,299

    • relations with Soviet Union, 292, 293

    • revenue structure, 295-97

    • sales tax, 298, 302, 303

    • tax administration, 301-303

    • tax reform, 293, 297-304

    • turnover tax, 294, 297

    • two-tier banking system, 300

    • value-added tax, 298, 302

  • Monobanks, 5-6, 10, 51

  • Montenegro, 178, 184, 186, 192

  • Mutual fund market, 239

  • National banks, 10-11

  • Natural resource taxes

    • Russia, 169

    • Viet Nam, 289

  • Organization of Petroleum Exporting

    • Countries, 325

  • Payroll taxes. See also Wage taxes

    • Czech and Slovak Federal Republic, 54-55

    • Hungary, 73-74

    • Russia, 142, 150

    • Poland

    • budgetary system, 91,101, 106

    • consumption tax, 102, 104

    • customs duties, 100

    • debt management, 99

    • debt-to-export ratio, 51

    • deficits, 102, 106

    • economic reforms, 52

    • enterprise profits tax, 100, 104

    • excise tax, 104

    • expenditure policy, 93, 94, 96,104-105

    • extrabudgetary funds, 91, 96, 98, 101, 106

    • fiscal structure, 91-97

    • income tax, 96, 100, 103-104

    • legislative initiatives, 101

    • macroeconomics, 105

    • macrofiscal policies, 98-99

    • monopolies, 96

    • privatization, 106-107, 225, 229, 232, 237-38, 242

    • profits tax, 93

    • reforms, 52, 97-107

    • socialized enterprises, 93, 98, 101-102

    • social programs. 100-101, 105-106

    • social security, 98

    • state responsibilities, 93, 96-97, 106

    • subsidies, 93, 96, 105

    • tariff reform, 102

    • tax administration, 102, 107

    • tax holidays, 100

    • tax reforms, 100, 103-104

    • turnover tax, 93, 96, 100, 103

    • two-tier banking system, 10

    • unemployment, 105

    • value-added tax, 100, 103-104

  • Political corruption, 5, 355, 359-61

  • Price controls

    • Ghana, 355,363

    • Russia, 141

  • Price liberalization

    • Angola, 341

    • Bulgaria, 38-39

    • China, 255-56

    • Mongolia, 300

    • Romania, 109, 112

    • Russia, 138, 140, 147

    • Viet Nam, 277, 282

  • Price reforms

    • Bulgaria, 39-40

    • China, 266

  • Private savings

    • Mongolia, 300

    • Viet Nam, 276-77

  • Privatization. See also specific countries

    • banking reform, 240-41

    • commercialization, 243-44

    • compensation, 233,236-37

    • constraints, 225, 227-28

    • corporate control models, 238-39, 246

    • goals and tools, 224, 231-33, 236-37

    • large enterprises, 242-44, 246

    • mass privatization, 229, 239

    • mutual funds, 239

    • policies, 228-46

    • program differences, 237

    • property rights, 238-39

    • restitution, 233-37

    • small enterprises, 232-33

    • trade-offs, 225, 227-28

    • transition process, 228-29, 231

  • Profits taxes, 24. See also Business profits taxes; Enterprise profits taxes

    • Algeria, 329-30

    • Bulgaria, 36, 39, 42, 43, 45

    • China, 255, 257, 264-65

    • Commonwealth of Independent States, 169

    • Czech and Slovak Federal Republic, 55,56, 59-60

    • Ghana, 357, 358, 366

    • Kazakhstan, 310-11

    • Mongolia, 294, 295, 299

    • Poland, 93

    • Soviet Union, 160

    • Viet Nam, 273, 286-87

  • Property taxes

    • Viet Nam, 289

  • Public finances. See also Financial markets; specific countries

    • budgetary system, 20

    • central planning, 3-8

    • price changes, 17

    • public spending, 20-21

    • reform, 15-21

    • social security reform, 19-20

    • subsidies, 16, 17, 21

    • tax administration, 18

    • tax reform, 18-19

    • tax revenues, 16-17

    • transition factors, 15-16

  • Reforms. See also specific countries

    • central planning elements, 2-7

    • financial institutions, 7-15

    • fiscal-monetary links, 21-24

    • interdependence of institutions, 1-2

    • public finances, 15-21

  • Rental income taxes, 120

  • Revenues. See specific types of taxes

  • Romania

    • agricultural income tax, 117, 120

    • "bachelor tax," 116, 118

    • bad debts, 15

    • business profits tax, 116-17, 119-20

    • consumer goods tax, 109, 114

    • customs duties. 111

    • excise tax, 110,114, 115

    • export tax, 111-13, 115

    • global income tax, 116-21

    • import tax, 111, 114

    • interest income tax, 120-21

    • legislative initiatives, 119-20

    • price liberalization. 109, 112

    • privatization, 112, 229, 233, 239, 243

    • rental income tax, 120

    • social security, 116,118

    • tax administration, 117-18

    • turnover tax, 108-16

    • two-tier banking system, 10

    • value-added tax. 110-16

    • wage tax, 116,118

  • Russia. See also Commonwealth of Independent States; Soviet Union

    • budgetary implications, 143-45, 153

    • child dependency ratio, 136

    • economic reform measures, 136-40

    • family allowances, 142, 145, 149-50

    • foodstuffs, 138, 141, 146-47

    • labor market, 139

    • living standards, 136-38, 139-40

    • means-tested mechanisms, 152

    • natural resources tax, 169

    • old-age dependency ratio, 136

    • payroll tax, 142, 150

    • pensions, 139, 140, 142, 148-49

    • price controls, 141

    • price liberalization, 138, 140, 147

    • public works, 151

    • retraining programs, 151

    • social protection measures, 140-45

    • social safety nets, 145-47, 152-53

    • social security, 140, 142-43, 148-50

    • subsidies, 139, 141, 143, 146-47

    • surpluses, 172

    • unemployment, 139-40, 143, 150-15

    • vulnerable groups, 136-40

    • wages, 139, 140, 142, 150-51

  • Sales taxes

    • Mongolia, 298, 302, 303

    • Yugoslavia, 180, 196

  • Slovenia, 196

  • Social security

    • Bulgaria, 33-34, 37, 40, 42, 43

    • Czech and Slovak Federal Republic, 54-55

    • East Germany, 203

    • Hungary, 78-80, 86, 88

    • Kazakhstan, 310, 311

    • Poland, 98, 100-101, 105-106

    • reform, 19-20

    • Romania, 116, 118

    • Russia, 140-45

    • Soviet Union, 19, 157-58

    • Yugoslavia, 180

  • Social welfare programs

    • Kazakhstan, 311-12, 316, 318

    • Poland, 100-101, 105-106

    • Russia, 145-47, 152-53

  • Soviet Union. See also Common-wealth of Independent States; Russia

    • banks, 127

    • Central Asian republics, 158-59

    • commodity aid to Viet Nam, 280, 284

    • contentious issues, 131, 132-33

    • convertible currencies, 129

    • domestic currency debt, 127, 129

    • enterprise sector, 159-62

    • exchange rate, 130-31

    • external assets, 132-33

    • federalism, 156-59

    • fiscal decentralization, 162-64

    • foreign exchange reserves, 126, 129

    • industrial output, 161

    • Kazakhstan relations, 312-13, 319-20

    • legislative initiatives, 161-63

    • Mongolia relationship, 292, 293

    • net material product of selected states, 306

    • net present value, 125-33

    • profits tax, 160

    • public services, 161

    • savings deposits, 131, 133

    • social security, 19, 157-58

    • solvency, 129-31

    • state budget, 157-59

    • territoriality, 125-26

    • two-tier banking system, 10

    • union debt, 131, 133

    • union gold, 132

    • Viet Nam aid, 276

  • State banks, 5-6

  • Subsidies, 16. See also specific countries

  • Switzerland, 199

  • Tajikistan, 163, 165

  • Tax administration

    • Algeria, 327-28, 331-38

    • Angola, 347-49, 351

    • Bulgaria, 42-43, 46-47

    • Commonwealth of Independent States, 170

    • Czech and Slovak Republic, 58

    • establishment, 6-7, 18, 25

    • Ghana, 357-58, 364-66, 373

    • Hungary, 83, 86

    • Kazakhstan, 307-11, 313, 316-18

    • Mongolia, 301-303

    • Poland, 102, 107

    • Romania, 117-18

    • Viet Nam, 289

  • Taxes. See Agricultural taxes; Business profits taxes; Consumer taxes; Consumption taxes: Corporate taxes; Enterprise profits taxes; Excise taxes; Foreign trade taxes; Import taxes; Income taxes; Natural resource taxes; Payroll taxes; Profits taxes; Property taxes; Rental income taxes; Sales taxes; Turnover taxes; Value-added taxes; Wage taxes

  • Tax holidays

    • Czech and Slovak Republic, 59-60

    • Poland, 100

  • Tax officers

    • Algeria, 332, 333,336-37

    • Ghana, 365

  • Trade taxes. See Foreign trade taxes

  • Transformation process. See Reforms

  • Turkmenistan. 165

  • Turnover taxes

    • Algeria, 330-31

    • Bulgaria, 36, 40, 42, 45-46

    • Czech and Slovak Federal Republic, 54-56, 58

    • Hungary, 69-70

    • Kazakhstan, 310-11, 317-18

    • Mongolia, 294, 297

    • Poland, 93, 96, 100, 103

    • Romania, 108-16

    • Viet Nam, 273, 285

    • Yugoslavia, 194-95

    • Two-tier banking systems creation, 10-13

    • Czech and Slovak Federal Republic, 10, 51

    • Hungary, 10, 67

    • Mongolia, 300

    • Poland, 10

    • Romania, 10

    • Soviet Union, 10

  • Two-tier price systems

    • China, 255

    • Viet Nam, 273

  • Ukraine, 165, 172

  • Unemployment, 3, 21

    • Bulgaria, 36, 40, 41, 47

    • East Germany, 204, 214-15, 218-19

    • Hungary, 79

    • Kazakhstan, 312

    • Poland, 105

    • Russia, 139-40, 143, 150-51

  • United Kingdom, 238-39

  • United Nations Development Program

    • Algerian project, 332-33

    • Angolan project, 339-52

  • United States, 168, 199, 238

  • U.S.S.R. See Soviet Union

  • Uzbekistan, 165

  • Value-added taxes

    • Algeria, 327, 329, 330-31, 337-38

    • Angola, 348, 351-52

    • Bulgaria, 42-43, 45-46

    • China, 257

    • Commonwealth of Independent States, 166, 169, 173

    • Czech and Slovak Federal Republic, 58

    • Hungary, 67

    • Kazakhstan, 319

    • Mongolia, 298, 302

    • Poland, 100, 103-104

    • reforms and, 17, 19

    • Romania, 110-16

    • Viet Nam, 285

  • VAT, See Value-added taxes

  • Viet Nam

    • agricultural taxes, 278, 287, 288

    • bank credits, 278

    • banking system, 283-84

    • capital user fee, 287

    • deficit financing, 276-77, 280, 283

    • depreciation allowances, 273, 287

    • economic reform, 271-72

    • employment policy, 279

    • enterprise investments, 278

    • enterprise reform, 282

    • exchange rate, 276, 277-78, 280, 288

    • excise tax, 273, 285-86

    • expenditures, 274-76

    • export tax, 284-85

    • fiscal adjustment constraints, 270-71, 280-84

    • fiscal impact of reform, 277-80

    • foreign investment, 287

    • foreign trade tax, 278

    • import tax, 284-85

    • income tax, 286, 287-88

    • infrastructure, 275, 280, 282-83

    • legislative initiatives, 281, 282, 283-90

    • macroeconomics, 277, 279, 280

    • military spending, 275-76, 279

    • natural resource tax, 289

    • price liberalization, 277, 282

    • private savings, 276-77

    • profits tax, 273, 286-87

    • public finance, 272-77

    • revenue base, 273-74, 277

    • Sixth Party Congress, 271-72

    • Soviet Union aid, 276, 280, 284

    • tax administration. 289

    • tax reform, 274, 281-82, 284-90

    • turnover tax, 273, 285

    • two-tier price systems, 273

    • value-added tax, 285

    • wage policy, 275, 279

  • Wages

    • Ghana, 359, 361, 363, 366

    • Poland, 96

    • Russia, 139, 140, 142, 150-51

    • Viet Nam, 275. 279

  • Wage taxes, 6, 54-55, 116. 118. See also Payroll taxes

  • World Bank, 39, 152, 192

    • Ghana assistance program, 361, 364

  • Yugoslavia

    • capital tax, 194-95

    • central bank credit, 190, 192

    • compulsory loans, 185, 193

    • confederate finance, 179-81, 198

    • confederation model, 196-97

    • deficits, 190, 192

    • enterprise profits tax, 180-81

    • extrabudgetary funds, 177

    • fiscal decentralization, 181-84, 189-90

    • fiscal federalism, 187-99

    • import tariffs. 196

    • income tax. 188

    • interdependence of governments, 177

    • intergovernmental transfers, 178-79, 184-87

    • interregional transfers, 192, 193

    • legislative initiatives, 195

    • macroeconomics, 189-94, 198

    • microeconomics, 187-89, 198

    • public sector structure, 179-87

    • public services, 183

    • reverse transfers, 178, 189, 192

    • sales tax, 180, 196

    • self-governing communities of interest, 178, 181-83, 188

    • tariffs, 180

    • turnover tax, 194-95

    • user fees, 180, 188

    • wage tax, 180, 183

    Other Resources Citing This Publication