02140cas a2200253 a 4500 AALejournalIMF004651 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451841572 1018-5941 BD-DhAAL BD-DhAAL Sunley, Emil. An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union / Emil Sunley, Victoria Perry. Washington, D.C. : International Monetary Fund, 1995. 1 online resource (52 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 Since the dissolution of the Soviet Union at the end of 1991, Russia and the other countries which were members of the USSR have adopted value-added taxes. The value-added tax now provides a very significant portion of total tax revenue in all of these countries. Ideally, the value-added tax will serve as a relatively efficient, neutral, revenue source at the national level. The Russian value-added tax, however, contains a number of unique provisions, reflected in the laws of many of the other transition countries, which cause it to fall short of this standard. These countries also must decide how their value-added taxes are to apply to trade among themselves. This paper describes several of the provisions unique to the Russian value-added tax and analyzes their probable effects. It then discusses the development of arrangements which have evolved to date with respect to applying the value-added tax to trade among the transition countries, and suggests possible answers to the vexing questions raised by this issue. Mode of access: Internet Perry, Victoria. IMF Working Papers; Working Paper ; No. 1995/001 Full text available on IMF http://elibrary.imf.org/view/journals/001/1995/001/001.1995.issue-001-en.xml IMF e-Library