Tax systems in transition

How have tax systems, whose primary role is to raise resources to finance public expenditures, evolved in the transition countries of Eastern Europe and the former Soviet Union? The authors find that: (1) the ratio of tax revenue-to-GDP decreased l...

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Bibliographic Details
Main Authors:	Mitra, Pradeep, Stern, Nicholas
Format:	Policy Research Working Paper
Language:	English
Published:	World Bank, Washington, DC 2014
Subjects:	TAX SYSTEMS TAX REVENUES BUSINESS ENVIRONMENT FOREIGN DIRECT INVESTMENTS INVESTMENT ENVIRONMENT TRANSITIONAL ECONOMIES TAX STRUCTURES SOCIAL SECURITY TAXES INCOME TAXES CORPORATE TAXATION INDIRECT TAXATION PAYROLL TAXES PUBLIC ENTERPRISES VALUE ADDED TAXES BUDGET CONTROL ACCOUNTING BENCHMARK CAPITAL GAINS CENTRAL PLANNING COMMAND ECONOMY CORPORATE INCOME TAX CORPORATE INCOME TAXES CORPORATE TAXES DEVELOPMENT ECONOMICS DEVELOPMENT PERSPECTIVES ECONOMIC DEVELOPMENT EMPIRICAL ANALYSIS EMPIRICAL EVIDENCE EMPLOYMENT FINANCIAL SUBSIDIES FISCAL DEFICITS FISHING FORESTRY GDP GDP PER CAPITA GOVERNMENT EXPENDITURES HEALTH EXPENDITURES HOUSING INCOME INCOME LEVELS INDIVIDUAL INCOME TAXES INFLATION INSURANCE INTERNATIONAL TRADE MARKET DISCIPLINE PENSIONS PER CAPITA INCOME PERSONAL INCOME TAXES PRIVATE SECTOR PROPERTY RIGHTS PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC GOODS PUBLIC SECTOR PUBLIC SPENDING PURCHASING POWER REVENUE SOURCES SECURE PROPERTY RIGHTS SOCIAL SERVICES SOFT BUDGET CONSTRAINTS STATE ENTERPRISES TAX TAX ADMINISTRATION TAX COMPLIANCE TAX REFORM TAX REVENUE TAXATION TRADE TAXES TRADEOFFS TRANSITION ECONOMIES UNEMPLOYMENT UNEMPLOYMENT RATE VALUE ADDED WEALTH
Online Access:	http://documents.worldbank.org/curated/en/2003/01/2120326/tax-systems-transition http://hdl.handle.net/10986/19167

Internet

http://documents.worldbank.org/curated/en/2003/01/2120326/tax-systems-transition
http://hdl.handle.net/10986/19167

Tax systems in transition

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