01536cas a2200241 a 4500 AALejournalIMF008425 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451921052 1018-5941 BD-DhAAL BD-DhAAL Tanzi, Vito. Tax Reform in Economies in Transition : A Brief Introduction to the Main Issues / Vito Tanzi. Washington, D.C. : International Monetary Fund, 1991. 1 online resource (28 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 transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1991/023 Full text available on IMF http://elibrary.imf.org/view/journals/001/1991/023/001.1991.issue-023-en.xml IMF e-Library