Eastern Europe; Factors Underlying the Weakening Performance of Tax Revenues

Autor:	Gérard Bélanger
Rok vydání:	1994
Předmět:	Double taxation Fiscal policy tax revenues tax rates tax base indirect taxes taxation Value-added tax Tax credit Ad valorem tax Direct tax Economics General Earth and Planetary Sciences International economics Tax reform Tax avoidance Indirect tax General Environmental Science
Popis:	The paper analyzes the decline of tax revenue/GDP ratios in transition economies of central and eastern Europe. The paper separates the effect on revenues of discretionary policy actions and finds that endogenous factors, notably the collapse of underlying profits and declining effective tax rates, were the main source of falling tax revenue/GDP ratios. Underlying factors are analyzed to provide a basis to discuss the outlook for tax revenues in coming years.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b21348782d56fd8d1106ebc47ccf4525 http://www.imf.org/external/pubs/cat/longres.aspx?sk=1915 Zobrazit plný text záznamu