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Eastern Europe: Factors Underlying the Weakening Performance of Tax Revenues

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  • Mr. Gérard Bélanger

Abstract

The paper analyzes the decline of tax revenue/GDP ratios in transition economies of central and eastern Europe. The paper separates the effect on revenues of discretionary policy actions and finds that endogenous factors, notably the collapse of underlying profits and declining effective tax rates, were the main source of falling tax revenue/GDP ratios. Underlying factors are analyzed to provide a basis to discuss the outlook for tax revenues in coming years.

Suggested Citation

  • Mr. Gérard Bélanger, 1994. "Eastern Europe: Factors Underlying the Weakening Performance of Tax Revenues," IMF Working Papers 1994/104, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1994/104
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    Cited by:

    1. Barry Naughton, 1996. "China's Emergence and Prospects as a Trading Nation," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 27(2), pages 273-344.
    2. Barbone, Luca & Polackova, Hana, 1996. "Public finances and economic transition," Policy Research Working Paper Series 1585, The World Bank.
    3. Wyplosz, Charles, 2000. "Ten Years of Transformation: Macroeconomic Lessons," CEPR Discussion Papers 2254, C.E.P.R. Discussion Papers.

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