Download or read book A Destination VAT for CIS Trade written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1996-04-01 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: In all of the new countries formed after the dissolution of the Soviet Union, other than the Baltics, the value-added taxes (VATs) adopted were “hybrid” VATs that treat CIS trade differently from trade with the rest of the world. This paper inquires whether this is appropriate. The paper concludes that it would be better if all CIS countries applied the destination principle to CIS trade as well as to trade with the rest of the world. The paper addresses the economic, administrative and revenue allocation considerations underlying this decision.
Download or read book A Destination Vat for CIS Trade written by Katherine Baer and published by . This book was released on 2006 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: In all of the new countries formed after the dissolution of the Soviet Union, other than the Baltics, the value-added taxes (VATs) adopted were quot;hybridquot; VATs that treat CIS trade differently from trade with the rest of the world. This paper inquires whether this is appropriate. The paper concludes that it would be better if all CIS countries applied the destination principle to CIS trade as well as to trade with the rest of the world. The paper addresses the economic, administrative and revenue allocation considerations underlying this decision.
Download or read book A destination VAT for CIS trade written by Katherine Baer and published by . This book was released on 1996 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Imperfect Competition and the Design of Vat Regimes The Case of Energy Trade between Russia and Ukraine written by Clinton R. Shiells and published by . This book was released on 2014 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under imperfect competition, Russia and Ukraine may choose to deviate from optimal tax considerations which suggest use of a destination-based VAT regime. Oil and gas trade is a major source of Russian tax revenue, which is collected partly through an origin-based VAT on intra-CIS energy trade. The paper shows that Ukraine may try to capture part of the tax revenue if it has monopsony power. It is far from clear whether Ukraine would succeed in shifting the rents through taxation, since this depends on the form of imperfect competition and the curvature of Ukraine`s import demand function.
Download or read book Consumption Tax Trends 2008 VAT GST and Excise Rates Trends and Administration Issues written by OECD and published by OECD Publishing. This book was released on 2008-11-12 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.
Download or read book National Trade Estimate Report on Foreign Trade Barriers written by United States. Office of the U.S. Trade Representative and published by . This book was released on 2004 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IMF Staff Papers Volume 52 No 1 written by International Monetary Fund. Research Dept. and published by International Monetary Fund. This book was released on 2005-04-18 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This first issue of IMF Staff Papers for 2005 contains 7 papers that discuss: whether output recovered after the Asian crisis; the value of a country's trading partners to its own economic growth; whether interdependence is a factor in understanding the spread of currency crises; can remittance payments from expatriates be a reliable source of capital for economic development?; total factor productivity; designing a VAT for the energy trade in Russia and Ukraine; and lastly, a discussion of the reasons for central bank intervention in ERM-I since 1993
Download or read book International Trade Rules and the Agriculture Sector written by Victor Mosoti and published by Food & Agriculture Org.. This book was released on 2007 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the establishment of the WTO, there have been significant changes in the legal and institutional landscape of many developing countries. Whatever the motivation for trade-related legal reform, our experience in the FAO Legal Office has been that besides the substantial costs involved, there are many challenges to successful and meaningful legal and institutional reforms. Legal drafters must therefore be well aware of the existing legal and administrative culture. They must also have a realistic appreciation of the resource constraints in the country, for inadequate resources certainly restrict the ability of implementing bodies to put new rules into practice. This study is about the nature and extent of these trade-related legal and institutional reforms with a particular focus on those of direct relevance to the agricultural sector. In addition to the sectoral focus on agriculture, the study places distinct emphasis on the challenges of developing countries in the implementation of trade-related international obligations in the agricultural sector. It derives from FAO's experience in advising countries on the implementation of agriculture-related WTO agreements, key elements of which are discussed and illustrated by three representative case studies.
Download or read book Kyrgyz Republic written by and published by World Bank Publications. This book was released on 2001-01-01 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: "After the break-up of the Soviet Union, the economic contraction in the Kyrgyz Republic was among the worst experienced in the Commonwealth of Independent States (CIS). Their output declined by 50% between the years 1991 and 1995. The fiscal costs to the country were nothing short of disastrous. Just as the Kyrgyz Republic was about to decisively restore growth and macroeconomic stability, a series of natural disasters and a regional crisis caused another fiscal setback. This report details a set of measures which, if implemented, will restore fiscal stability to the country. It focuses on reforming public utilities and the tax system, citing these as in the most need of reform."
Download or read book Russia Rebounds written by Mr.David Edwin Wynn Owen and published by International Monetary Fund. This book was released on 2003-09-09 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Russia Rebounds analyzes Russia’s dramatic economic recovery since the country’s 1998 financial crisis, emphasizing macroeconomic issues and fiscal and banking sector reforms. The crisis was a massive shock to the system and a considerable surprise to both Russians and foreign investors, who a year before had come to think that the worst of the transition from a centrally planned to a market economy was over. Macroeconomic performance since the crisis has been impressive. The book assesses the contribution of various factors underlying this recovery and highlights key policy challenges to ensure its sustainability.
Download or read book The Modern VAT written by Mr.Liam P. Ebrill and published by International Monetary Fund. This book was released on 2001-11-05 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.
Download or read book Kyrgyz Republic written by International Monetary Fund and published by International Monetary Fund. This book was released on 2000-10-30 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper describes recent macroeconomic and financial developments and highlights a number of important medium- and longer-term policy issues. Empirical estimates of potential output growth for the Kyrgyz economy based on a number of different methodologies are presented. Competitiveness and trade policy, social policy issues, namely poverty alleviation and pension reform, are also taken up for discussion. Developments in the banking system since 1998 are described. Fiscal issues are discussed and also statistical data on economic indices are presented.
Download or read book Tax Modelling for Economies in Transition written by Paul Bernd Spahn and published by Springer. This book was released on 2016-07-27 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments need to know how much revenue their tax systems will raise, who will pay tax and what the effects on the incentives to save, work and invest will be. This book draws on the experience of tax modelling in western European economies and economies in transition to show the range of techniques involved from 'back of the envelope' calculations to sophisticated econometrics. Personal and corporate income taxes are considered, as well as the essential task of developing an appropriate database.
Download or read book Belarus written by and published by World Bank Publications. This book was released on 1997-01-01 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study updates the findings of a 1994 study on how the concepts of women in development and gender have evolved within the World Bank, and how Bank policies and lending reflect these concepts. Drawing from documentation including project documents, economic and sector work, and OED evaluations, this study analyzes the overall quality of lending in Fiscal 1994-95 for gender integration, compares it with that of complete projects, and reviews recent economic and sector work and country assistance strategies. The update calls for actions to ensure that gender concerns are addressed in ongoing work on social assessments, performance indicators, and guidance for implementation completion reports.
Download or read book OECD Economic Surveys Russian Federation 1997 written by OECD and published by OECD Publishing. This book was released on 1997-12-15 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1997 edition of OECD's periodic review of Russia's economy examines recent economic developments, policies and prospects. It includes special features on stabilisation, commercial banking, and corporate governance.
Download or read book The Central Asian Economies Since Independence written by Richard W. T. Pomfret and published by Princeton University Press. This book was released on 2006-07-23 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1. Introduction -- 2. Uzbekistan : economic gradualism and political stability -- 3. Kazakhstan : oil-boom economy -- 4. Tajikistan : civil war and its aftermath -- 5. The Kyrgyz Republic : the region's rapid reformer -- 6. Turkmenistan : the realm of Turkmenbashi the Great -- 7. Measuring economic performance -- 8. Winners and losers -- 9. The role of natural resources -- 10. International economic policies : regionalism and integration into the world economy -- 11. Shared problems and national economic differentiation.
Download or read book Russia s Uncertain Economic Future written by John Pearce Hardt and published by M.E. Sharpe. This book was released on 2003 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Russian economy is now showing positive GDP growth and a positive balance of payments, portending a trend of sustained growth. The contributors to this volume analyze the present state of the Russian economy and its future prospects which now seem brighter than ever.
