Eastern Europe : Factors Underlying the Weakening Performance of Tax Revenues /
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,...
| Автор: | |
|---|---|
| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
1994.
|
| Серія: | IMF Working Papers; Working Paper ;
No. 1994/104 |
| Онлайн доступ: | Full text available on IMF |