Download or read book The Efficiency of VAT Implementation written by Mr.William Jack and published by International Monetary Fund. This book was released on 1996-07-01 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents calculations of the efficiency with which value-added taxes are collected in five transition economies in Central and Eastern Europe. Actual VAT revenues in 1994 are compared with those that would have resulted if the statutory VAT rates had been applied without any revenue leakage. The five countries fall into two broad groups, one exhibiting relatively high collection efficiency, and the other relatively low efficiency. While lack of detailed information on tax rules and consumption patterns makes definitive conclusions difficult, the impact of exemptions is shown to likely strengthen the comparative results.
Download or read book Key Questions in Considering a Value Added Tax for Central and Eastern European Countries written by Sijbren Cnossen and published by International Monetary Fund. This book was released on 1991-07-01 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Download or read book Value added Taxes in Central and Eastern European Countries written by Centre for Co-operation with Non-members and published by Organisation for Economic Co-operation and Development. This book was released on 1998 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU).
Download or read book Value Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation written by OECD and published by OECD Publishing. This book was released on 1998-10-09 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study offers a comparative evaluation of the main features of the VAT systems between the ten countries of Central and Eastern Europue and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
Download or read book VAT in Central and Eastern Europe written by and published by . This book was released on 1998 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Vat in Central and Eastern Europe written by Bloomsbury Publishing Plc and published by Bloomsbury Professional. This book was released on 2004-01-01 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Tolley's VAT in Central and Eastern Europe provides a comprehensive guide to the VAT systems of the most important economies in this rapidly developing region. A total of 17 countries are covered including Russia, the Ukraine, the Baltic States, Poland, the Czech Republic, Slovakia, Hungary, Slovenia, Croatia, Bulgaria, Romania, Turkey and countries in the Caspian Region. "
Download or read book Tolley s VAT in Central and Eastern Europe written by Antoni Turczynowicz and published by . This book was released on 2002 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book VAT in Central and Eastern Europe written by and published by . This book was released on 1998 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introductory guide to the VAT systems of 11 states in the region of central and eastern Europe.
Download or read book Tax Code Concepts in the Countries of Central and Eastern Europe written by Leonard Etel and published by Wydawnictwo Temida 2. This book was released on 2016 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Central and East European Tax Directory written by International fiscal association and published by . This book was released on 1999 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Eastern Europe written by International Monetary Fund. European I Department and published by . This book was released on 1994 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Eastern Europe written by Mr.Gérard Bélanger and published by International Monetary Fund. This book was released on 1994-09-01 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper analyzes the decline of tax revenue/GDP ratios in transition economies of central and eastern Europe. The paper separates the effect on revenues of discretionary policy actions and finds that endogenous factors, notably the collapse of underlying profits and declining effective tax rates, were the main source of falling tax revenue/GDP ratios. Underlying factors are analyzed to provide a basis to discuss the outlook for tax revenues in coming years.
Download or read book Corporate Income Taxation and Foreign Direct Investment in Central and Eastern Europe written by Jack M. Mintz and published by World Bank Publications. This book was released on 1992-01-01 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is based on a detailed analysis of the impact that CEE corporate income tax regimes have on the profitability of foreign investment. It has two purposes. The first is to describe the analysis and compare the corporate income tax regimes in the five CEE countries with the regimes in other countries that might compete for the same capital. The second purpose is to discuss the benefits and costs of the various options that the five CEE countries may consider for development of their corporate income tax policies. Particular attention is paid to the effects of tax holidays, which are temporary tax relief that all five countries offer to foreign investors. Some other tax incentives are examined including the impact that inflation would have on them.
Download or read book The Development of Property Taxation in Economies in Transition written by Jane H. Malme and published by World Bank Publications. This book was released on 2001-01-01 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book details the context within which policy decisions and objectives for the property tax system are made in the transitional economies of Central and Eastern Europe. It shows how these policy decisions evolve as a part of the transitional reforms still in process. This book offers the chance to review the experiences of transitional countries in initiating and implementing fiscal instruments during a decade of enormous transformations. The research for the case studies, included in this book, was sponsored by the Lincoln Institute of Land Policy.
Download or read book Quick Reference Guide to European VAT Compliance written by Deloitte Global Tax Center (Europe) and published by Kluwer Law International B.V.. This book was released on 2018-05-22 with total page 938 pages. Available in PDF, EPUB and Kindle. Book excerpt: Quick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help. Quick Reference to European VAT Compliance consists of two distinct sections: - An overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and - Detailed, country-specific VAT compliance profiles for each EU Member State plus Iceland, Norway and Switzerland. Authored by the experts at Deloitte's Global Tax Center (Europe), Quick Reference to European VAT Compliance is an indispensable tool for professionals seeking to proactively manage VAT compliance.
Download or read book Tax and Benefit Reform in Central and Eastern Europe written by David M. G. Newbery and published by . This book was released on 1995 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes stock of the first five years of fiscal reform in the transitional economies of Central and Eastern Europe, comparing the structures of taxation and expenditure between countries, with the European Union and over time. The research concentrates on the experience of the Visegrd nations (Hungary, Poland and the Czech and Slovak Republics) since these countries were in the forefront of the transitional process and have made the most progress with tax reform. They all also have a strong statistical tradition that allows the transition process to be studied in great detail: going beyond the macro aggregates to probe the efficiency and distributional impact of reforms at the household and enterprise level, the studies analyze survey data ranging in size from several hundred enterprises to over 100,000 individuals. The book divides into three pairs of chapters: the first pair examines the impact of tax and benefit reforms on households; the second deals with the taxation of enterprises, in many ways the pivot of tax reform and the sector presenting some of the greatest challenges; and the third focuses on the critical area of labour market policy, where institutions have had to be created from virtually nothing in a very short period. Taken together, these contributions teach important lessons about the design, sequencing and impact of tax and benefit reforms, not only for further reforms in the Visegrd nations, but also for countries further east.
Download or read book The Role of Tax Reform in Central and Eastern European Economies written by Centre for Co-operation with European Economies in Transition and published by Organization for Economic. This book was released on 1991-01-01 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt:
