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The Tax System Of Belarus

Author

Listed:
  • Kirill Shakhnov

Abstract

This paper provides a comprehensive analysis of taxation in Belarus. I compare the dynamics of the tax rates and the tax revenue in Belarus to the world averages and to other countries of the Eurasian Union. The paper studies the the harmonization of the rates within the union and the efficiency of tax collection. Finally, the two possible reforms of taxation in Belarus and its possible consequences are discussed: an increase of VAT; reintroduction of the progressive personal income tax.

Suggested Citation

  • Kirill Shakhnov, 2016. "The Tax System Of Belarus," BEROC Working Paper Series 36, Belarusian Economic Research and Outreach Center (BEROC).
    • Handle: RePEc:bel:wpaper:36
    as

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    File URL: http://eng.beroc.by/webroot/delivery/files/Taxation_BLR.pdf
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    References listed on IDEAS

    as
    1. Paulus, Alari & Peichl, Andreas, 2009. "Effects of flat tax reforms in Western Europe," Journal of Policy Modeling, Elsevier, vol. 31(5), pages 620-636, September.
    2. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
    3. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
    4. Lucas, Robert E, Jr, 1990. "Supply-Side Economics: An Analytical Review," Oxford Economic Papers, Oxford University Press, vol. 42(2), pages 293-316, April.
    5. Jennifer C. Gravelle, 2010. "Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis: Working Paper 2010-03," Working Papers 21486, Congressional Budget Office.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Flat Tax; VAT; Efficiency; Eurasian Union;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • F62 - International Economics - - Economic Impacts of Globalization - - - Macroeconomic Impacts

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