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Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries

Author

Listed:
  • Sijbren Cnossen

    (International Monetary Fund)

Abstract

In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax. Social, economic, and technical issues pertinent to the introduction and operation of the VAT are examined, including the burden distribution of the VAT, its effect on price level and economic growth, as well as coverage, definition of the base, and choice of rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience of EC member states and other OECD countries with value-added taxes.

Suggested Citation

  • 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.
    • Handle: RePEc:pal:imfstp:v:39:y:1992:i:2:p:211-255
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    Citations

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    Cited by:

    1. Mahfoudh Hussein Mgammal & Ebrahim Mohammed Al-Matari & Talal Fawzi Alruwaili, 2023. "Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-17, December.
    2. Yolanda Kodrzycki, 1993. "Tax reform in newly emerging market economies," New England Economic Review, Federal Reserve Bank of Boston, issue Nov, pages 3-17.
    3. Adams, Caroline & Webley, Paul, 2001. "Small business owners' attitudes on VAT compliance in the UK," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 195-216, April.
    4. Newbery, David M., 1997. "Optimal tax rates and tax design during systemic reform," Journal of Public Economics, Elsevier, vol. 63(2), pages 177-206, January.

    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • O57 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries

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