01867cas a2200241 a 4500 AALejournalIMF000109 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451960631 1018-5941 BD-DhAAL BD-DhAAL Cnossen, Sijbren. Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries / Sijbren Cnossen. Washington, D.C. : International Monetary Fund, 1991. 1 online resource (49 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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). Mode of access: Internet IMF Working Papers; Working Paper ; No. 1991/069 Full text available on IMF http://elibrary.imf.org/view/journals/001/1991/069/001.1991.issue-069-en.xml IMF e-Library