01523cas a2200241 a 4500 AALejournalIMF000157 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451947908 1018-5941 BD-DhAAL BD-DhAAL Belanger, Gerard. Eastern Europe : Factors Underlying the Weakening Performance of Tax Revenues / Gerard Belanger. Washington, D.C. : International Monetary Fund, 1994. 1 online resource (29 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 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. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1994/104 Full text available on IMF http://elibrary.imf.org/view/journals/001/1994/104/001.1994.issue-104-en.xml IMF e-Library