Tax reform in newly emerging market economies
Unlike the American Revolution, which started with cries of "no taxation without representation," the overthrow of political and economic systems in Central and Eastern Europe did not have taxes at its forefront. Under socialism, taxes had been invisible to much of the population. They were part of an elaborate framework of central planning, rather than a separate, distinguishable element in the lives of typical citizens. ; This article examines how tax structures have fared in the context of broader changes in Central and Eastern Europe. It investigates the extent to which these tax systems continue to reflect a legacy of socialism, as opposed to resembling those in the United States and other market economies. The author concludes that tax reform appears to be an evolutionary process, largely mimicking broader economic reforms. Even where changes have taken place in economic and tax policies, however, reform of tax administration remains a significant challenge
Volume (Year): (1993)
Issue (Month): Nov ()
|Contact details of provider:|| Postal: |
Web page: http://www.bos.frb.org/
More information through EDIRC
|Order Information:|| Email: |
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.:
- Kornai, J. & Ely, R.T., 1992.
"The Postsocialist Transition and the State: Reflections in the Light of Hungarian Fiscal Problems,"
Harvard Institute of Economic Research Working Papers
1583, Harvard - Institute of Economic Research.
- Kornai, Janos, 1992. "The Postsocialist Transition and the State: Reflections in the Light of Hungarian Fiscal Problems," American Economic Review, American Economic Association, vol. 82(2), pages 1-21, May.
- R. B. Johnston & Piroska MohÃ¡csi Nagy & Roy Pepper & Mauro Mecagni & Ratna Sahay & Mario I. BlÃ©jer & Richard Hides, 1992. "Albania; From Isolation Toward Reform," IMF Occasional Papers 98, International Monetary Fund.
- Sijbren Cnossen, 1992. "Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries," IMF Staff Papers, Palgrave Macmillan, vol. 39(2), pages 211-255, June.
- Alan A. Tait, 1991. "Value-Added Tax; Administrative and Policy Issues," IMF Occasional Papers 88, International Monetary Fund.
When requesting a correction, please mention this item's handle: RePEc:fip:fedbne:y:1993:i:nov:p:3-17. 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: (Catherine Spozio)
If references are entirely missing, you can add them using this form.