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Tax Reform in Economies in Transition: A Brief Introduction to the Main Issues

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  • Mr. Vito Tanzi

Abstract

The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.

Suggested Citation

  • Mr. Vito Tanzi, 1991. "Tax Reform in Economies in Transition: A Brief Introduction to the Main Issues," IMF Working Papers 1991/023, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1991/023
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    Citations

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    Cited by:

    1. Jean-Louis Combes & Alexandru Minea & Pegdéwendé Nestor Sawadogo, 2019. "Assessing the effects of combating illicit financial flows on domestic tax revenue mobilization in developing countries," CERDI Working papers halshs-02019073, HAL.
    2. Michael Bruno, 1994. "Stabilization and Reform in Eastern Europe: A Preliminary Evaluation," NBER Chapters, in: The Transition in Eastern Europe, Volume 1, Country Studies, pages 19-50, National Bureau of Economic Research, Inc.
    3. Jenkins, Glenn P, 1992. "Privatization and Pension Reform in Transition Economies," Public Finance = Finances publiques, , vol. 47(Supplemen), pages 141-151.
    4. Athar Hussain & Nicholas Stern, 1993. "The Role of the State, Ownership and Taxation in Transitional Economies," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 1(1), pages 61-87, January.
    5. Jorge Martinez-Vazquez & Robert McNab, 2000. "Tax Reform in The Tax Reform Experiment in Transitional Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Mr. Paulo Drummond & Mr. Wendell Daal & Mr. Nandini Srivastava & Mr. Luiz E Oliveira, 2012. "Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants," IMF Working Papers 2012/108, International Monetary Fund.
    7. Michael Bruno, 1993. "Stabilization and the macroeconomics of transition ‐ How different is Eastern Europe?," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 1(1), pages 5-19, January.
    8. Jorge Martinez-Vazquez & Robert McNab, 1997. "Tax Reform in Transition Economies: Experiences and Lessons," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9706, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. Richard Rose, 1992. "Escaping from Absolute Dissatisfaction," Journal of Theoretical Politics, , vol. 4(4), pages 371-393, October.
    10. Luca Barbone & Domenico Marchetti, 1995. "Transition and the fiscal crisis in Central Europe," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 3(1), pages 59-74, March.
    11. Hassan, Fareed M. A., 1998. "Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria," Policy Research Working Paper Series 1927, The World Bank.

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