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Economic Integration And The Transformation Of The Tax Mix: Cyprus 1990-2001

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Author Info

  • Glenn Jenkins

    ()
    (Queen's University, Kingston, On, Canada)

  • George Poufos

    (Inland Revenue Department, Republic of Cyprus)

Abstract

This paper outlines the steps that the Government of Cyprus took to transform its tax system between 1990 and 2001 in order to prepare itself for admission into the European Union. Cyprus has many of the same economic features as the countries of the Caribbean and Central American regions. In the case of Cyprus, the reforms were focused on the introduction and expansion of the Value Added Tax, a restructuring of the excise tax system and a modernization of its income tax system. By 2002 it has virtually completed the transformation process. The paper also discusses the situation of Belize, which is just beginning a similar transformation. Although the required changes might appear very large, a set of reasonable options are presented for consideration.

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File URL: http://www.queensjdiexec.org/publications/qed_dp_147.pdf
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Bibliographic Info

Paper provided by JDI Executive Programs in its series Development Discussion Papers with number 2002-03.

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Length: 15 pages
Date of creation: Sep 2002
Date of revision:
Handle: RePEc:qed:dpaper:147

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Keywords: Cyprus; Economic Integration; Tax Mix; Belize; Fiscal Adjustment;

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