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Priorities for Further Fiscal Reforms in the Commonwealth of Independent States


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  • Henri Lorie
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    Building on the substantial progress made in establishing fiscal systems consistent with market economies, the paper identifies priorities for further fiscal structural reforms among the Commonwealth of Independent States (CIS) countries. Activities of extra budgetary accounts and quasi-fiscal activities need to be brought into the budget framework. Although there is room for improvements, the CIS countries now have, broadly, levels of tax revenues and expenditures not out of line with the international norm, taking into account income levels. The main challenges they face are to further increase the market friendliness of taxation and to implement an efficiency-improving structural reform of the expenditure system while strengthening control and accountability.

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    Paper provided by International Monetary Fund in its series IMF Working Papers with number 03/209.

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    Length: 51
    Date of creation: 01 Oct 2003
    Date of revision:
    Handle: RePEc:imf:imfwpa:03/209

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    Postal: International Monetary Fund, Washington, DC USA
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    Keywords: Fiscal reforms; Former Soviet Union; expenditure; expenditures; tax administration; state budget; government expenditure; fiscal activities; tax revenue; quasi-fiscal activities; taxation; tax rates; public expenditures; fiscal policy; tax reform; budgetary funds; expenditure programs; expenditure policy; public expenditure; general government expenditure; expenditure reform; fiscal operations; budget process; fiscal transparency; capital expenditure; fiscal adjustment; tax revenues; expenditure management; tax system; fiscal stance; tax policy; fiscal management; tax compliance; fiscal systems; total expenditure; tax burden; tax systems; budget expenditures; quasi-fiscal deficit; government expenditures; fiscal deficits; quasi-fiscal deficits; expenditure plans; fiscal sustainability; expenditure adjustment; fiscal deficit; tax base; tax expenditures; budget constraint; public spending; composition of expenditures; fiscal adjustment in transition; expenditure policies; expenditure cuts; expenditure control; general government expenditures; annual budget; level of expenditures; tax administrations; investment expenditures; budget deficit; budget expenditure; fiscal system; expenditure allocations; expenditure management system; budgetary process; national budget; fiscal policies; expenditure categories; fiscal reports; structural adjustment; fiscal affairs department; formal sector; fiscal policy formulation; budget deficits; fiscal consolidation; fiscal affairs; fiscal outcome; expenditure program; expenditure commitments; taxation of labor; fiscal reform; fiscal institutions; total expenditures; budget allocations; tax collection; fiscal coverage; expenditure priorities; tax bases; tax authorities; expenditure level; budget management;


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    1. International Monetary Fund, 2001. "Transition Economies," IMF Working Papers 01/55, International Monetary Fund.
    2. Liam P. Ebrill, 1999. "Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union," IMF Occasional Papers 182, International Monetary Fund.
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    Cited by:
    1. John E. Anderson, 2005. "Fiscal Reform and its Firm-Level Effects in Eastern Europe and Central Asia," William Davidson Institute Working Papers Series wp800, William Davidson Institute at the University of Michigan.
    2. Lehmbruch, B., 2012. "It takes two to quango: post-Soviet fiscal relations, political entrepreneurship and agencification from below," ISS Working Papers - General Series 538, International Institute of Social Studies of Erasmus University Rotterdam (ISS), The Hague.


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