01824cas a2200241 a 4500 AALejournalIMF002655 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451874778 1018-5941 BD-DhAAL BD-DhAAL Lorie, Henri. Priorities for Further Fiscal Reforms in the Commonwealth of Independent States / Henri Lorie. Washington, D.C. : International Monetary Fund, 2003. 1 online resource (51 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 Building on the substantial progress made in establishing fiscal systems consistent with market economies, the paper identifies priorities for further fiscal structural reforms among the Commonwealth of Independent States (CIS) countries. Activities of extra budgetary accounts and quasi-fiscal activities need to be brought into the budget framework. Although there is room for improvements, the CIS countries now have, broadly, levels of tax revenues and expenditures not out of line with the international norm, taking into account income levels. The main challenges they face are to further increase the market friendliness of taxation and to implement an efficiency-improving structural reform of the expenditure system while strengthening control and accountability. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2003/209 Full text available on IMF http://elibrary.imf.org/view/journals/001/2003/209/001.2003.issue-209-en.xml IMF e-Library