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Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries
Author:
Sijbren Cnossen null

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Series:
IMF Working Papers
Volume/Issue:
Volume 1991: Issue 069
Language:
English
Publication Date:
01 Jul 1991
DOI:
https://doi.org/10.5089/9781451960631.001
ISBN:
9781451960631
ISSN:
1018-5941
Pages:
49
Keywords:
WP; tax credit; income tax; rate of return; VAT liability; transfer tax; border tax adjustment; VAT administration; VAT base; VAT treatment; tax liability; collection date; VAT administrator; tax-credit VAT; VAT purpose; VAT auditor; Value-added tax; Income and capital gains taxes; Income tax systems; Tax allowances; Sales tax; Eastern Europe
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund