Coverart for item
The Resource Key questions in considering a value-added tax for Central and Eastern European countries, prepared by Sijbren Cnossen ; authorized for distribution by Vito Tanzi

Key questions in considering a value-added tax for Central and Eastern European countries, prepared by Sijbren Cnossen ; authorized for distribution by Vito Tanzi

Label
Key questions in considering a value-added tax for Central and Eastern European countries
Title
Key questions in considering a value-added tax for Central and Eastern European countries
Statement of responsibility
prepared by Sijbren Cnossen ; authorized for distribution by Vito Tanzi
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
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 (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. the paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD)
Member of
Action
digitized
Cataloging source
OCLCE
http://bibfra.me/vocab/lite/collectionName
IMF eLibrary
http://library.link/vocab/creatorName
Cnossen, Sijbren
Government publication
international or intergovernmental publication
Index
no index present
Language note
English
LC call number
HG3810
LC item number
I45 no. WP/91/69 ONLINE
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
International Monetary Fund
Series statement
IMF Working Paper
Series volume
WP/91/69
http://library.link/vocab/subjectName
  • Value-added tax
  • Value-added tax
  • Taxation
  • Taxation
  • Taxe à la valeur ajoutée
  • Taxation
  • Value-added tax
  • Central Europe
  • Eastern Europe
Label
Key questions in considering a value-added tax for Central and Eastern European countries, prepared by Sijbren Cnossen ; authorized for distribution by Vito Tanzi
Instantiates
Publication
Antecedent source
file reproduced from original
Bibliography note
Includes bibliographical references (pages 44-45)
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
black and white
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
647012435
Dimensions
unknown
Extent
1 online resource (iii, 45 pages)
Form of item
online
Isbn
9781455200948
Level of compression
  • lossless
  • lossy
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Reformatting quality
  • preservation
  • access
Reproduction note
Electronic reproduction.
Specific material designation
remote
System control number
(OCoLC)647012435
System details
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
Label
Key questions in considering a value-added tax for Central and Eastern European countries, prepared by Sijbren Cnossen ; authorized for distribution by Vito Tanzi
Publication
Antecedent source
file reproduced from original
Bibliography note
Includes bibliographical references (pages 44-45)
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
black and white
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
647012435
Dimensions
unknown
Extent
1 online resource (iii, 45 pages)
Form of item
online
Isbn
9781455200948
Level of compression
  • lossless
  • lossy
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Reformatting quality
  • preservation
  • access
Reproduction note
Electronic reproduction.
Specific material designation
remote
System control number
(OCoLC)647012435
System details
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.

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