Advanced Search
MyIDEAS: Login

Priorities for Further Fiscal Reforms in the Commonwealth of Independent States

Contents:

Author Info

  • Henri Lorie
Registered author(s):

    Abstract

    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=16867
    Download Restriction: no

    Bibliographic Info

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

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

    Contact details of provider:
    Postal: International Monetary Fund, Washington, DC USA
    Phone: (202) 623-7000
    Fax: (202) 623-4661
    Email:
    Web page: http://www.imf.org/external/pubind.htm
    More information through EDIRC

    Order Information:
    Web: http://www.imf.org/external/pubs/pubs/ord_info.htm

    Related research

    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;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. 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.
    2. International Monetary Fund, 2001. "Transition Economies," IMF Working Papers 01/55, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. 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.
    2. 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.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:imf:imfwpa:03/209. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jim Beardow) or (Hassan Zaidi).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.