Priorities for Further Fiscal Reforms in the Commonwealth of Independent States
Building on the substantial progress made in establishing fiscal systems consistent with market economies, the paper identifies priorities for further fiscal structural reforms among the Commonwealth of Independent States (CIS) countries. Activities of extra budgetary accounts and quasi-fiscal activities need to be brought into the budget framework. Although there is room for improvements, the CIS countries now have, broadly, levels of tax revenues and expenditures not out of line with the international norm, taking into account income levels. The main challenges they face are to further increase the market friendliness of taxation and to implement an efficiency-improving structural reform of the expenditure system while strengthening control and accountability.
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- Sanjeev Gupta & Luc Leruth & Luiz de Mello & Shamit Chakravarti, 2003.
"Transition Economies: How Appropriate is the Size and Scope of Government?,"
Comparative Economic Studies,
Palgrave Macmillan, vol. 45(4), pages 554-576, December.
- International Monetary Fund, 2001. "Transition Economies: How Appropriate is the Size and Scope of Government?," IMF Working Papers 01/55, International Monetary Fund.
- Liam P. Ebrill, 1999. "Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union," IMF Occasional Papers 182, International Monetary Fund.
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