Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries
Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries

Author: Sijbren Cnossen

Publisher: International Monetary Fund

Published: 1991-07-01

Total Pages: 49

ISBN-13: 1451960638

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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).

Economies in Transition
Economies in Transition

Author: Ian Jeffries

Publisher: Routledge

Published: 2013-05-13

Total Pages: 827

ISBN-13: 113477690X

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This volume provides an in-depth review of major economic developments in those economies which are in some stage of transition, following the collapse of communism in the Eastern block. The book is divided into four parts: * theoretical issues in the transition from command to market economies * the events in the fifteeen independent countries of the former Soviet Union * Eastern Europe * non-European states In all, the author chronicles events from 1993 to 1995 in thirty-five countries. Economic developments are set in their political context and presented chronologically as far as possible. A Guide to the Economies in Transition carries on where Ian Jeffries' previous book left off. The work is entirely new and, as such, can be seen as a companion to the earlier title. These books are becoming known as invaluable guides, providing unique levels of reference in work of this type.

Environmental Border Tax Adjustments and International Trade Law
Environmental Border Tax Adjustments and International Trade Law

Author: Alice Pirlot

Publisher: Edward Elgar Publishing

Published: 2017-10-27

Total Pages: 351

ISBN-13: 1786435519

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This timely book brings clarity to the debate on the new legal phenomenon of environmental border tax adjustments. It will help form a better understanding of the role and limits these taxes have on environmental policies in combating global environmental challenges, such as climate change.

The Vietnamese Economy and Its Transformation to an Open Market System
The Vietnamese Economy and Its Transformation to an Open Market System

Author: William T. Alpert

Publisher: M.E. Sharpe

Published: 2005

Total Pages: 292

ISBN-13: 9780765606693

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These previously unpublished papers by leading American and Vietnamese economists analyze the dramatic transformation of Vietnam's economy during the 1990s and its prospects for the future. The three main sections of the book discuss Vietnam's turbulent history, recent economic reforms, and the country's emerging role in the world economy and geopolitics. The contributors examine a myriad of issues, including specific reforms in agriculture, banking, and tax policy, as well as the attempts to create a business-oriented legal infrastructure, the development of foreign trade and a viable balance of payments, and U.S. policy reactions to Vietnam's rapid development in the last decade.

IMF Staff papers
IMF Staff papers

Author: International Monetary Fund. Research Dept.

Publisher: International Monetary Fund

Published: 1992-01-01

Total Pages: 260

ISBN-13: 1451930828

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Common issues emerging from the recent experience with IMF-supported programs in Hungary, Poland, Czechoslovakia, Bulgaria, and Romania are analyzed. These comprise the initial price overshooting and output collapse and the financial and structural problems associated with bad loan portfolios and sluggish implementation of privatization programs. Substantial success has been achieved in the initial microstabilization and opening-up effort. But difficulties with fiscal and monetary control may be emerging as a result of social and political pressures and unclear policy signals on the micro issues involving the structural transformation of the productive and financial systems.

A VAT/GST Model Convention
A VAT/GST Model Convention

Author: Thomas Ecker

Publisher: IBFD

Published: 2013

Total Pages: 493

ISBN-13: 908722172X

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Given the increasing problem of double taxation concerning value added tax (VAT)/goods and services tax (GST) and the resulting constraints to international trade, it is time for the international community to take action. This book analyses the phenomenon of VAT/GST double taxation and possible remedies. VAT/GST treaties would be one of them. But how should one design a VAT/GST treaty? To what extent do existing income tax treaties already apply to VAT/GST? Can income tax treaties simply be extended to VAT/GST or is there a need for a separate, independent VAT/GST treaty? Can the concepts, functioning, and structure of income tax treaties be used for VAT/GST purposes? What are possible alternatives? What should the scope of a VAT/GST treaty be? How can taxing rights be allocated between the parties to a treaty?

Value-added Taxes in Central and Eastern European Countries
Value-added Taxes in Central and Eastern European Countries

Author: Centre for Co-operation with Non-members

Publisher: Organisation for Economic Co-operation and Development

Published: 1998

Total Pages: 176

ISBN-13:

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This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU).

Tax Law Design and Drafting, Volume 1
Tax Law Design and Drafting, Volume 1

Author: Mr.Victor Thuronyi

Publisher: International Monetary Fund

Published: 1996-08-23

Total Pages: 534

ISBN-13: 9781557755872

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Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.