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Sales tax --- Use tax --- Sales tax. --- Use tax. --- United States.

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Sales tax --- Use tax --- United States.

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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.

Business Taxes and Subsidies --- Income tax --- Income --- Macroeconomics --- National accounts --- Personal Finance -Taxation --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Personal income tax --- Personal income --- Personal Income, Wealth, and Their Distributions --- Public finance & taxation --- Public Finance --- Revenue administration --- Revenue --- Sales tax --- Sales tax, tariffs & customs duties --- Spendings tax --- Tax administration and procedure --- Tax administration core functions --- Taxation --- Taxation, Subsidies, and Revenue: General --- Taxes --- Russian Federation

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More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at a March 1990 Jakarta seminar on the VAT in Asia.

Value-added tax --- 330.05 --- 336.27140095 --- 336.225 --- AA* / International - Internationaal --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Omzetbelasting, belasting over de toegevoegde waarde --- Working papers --- Taxes --- International finance --- Sales tax --- Accounting --- Banks and Banking --- Public Finance --- Taxation --- Industries: Financial Services --- Money and Monetary Policy --- Business Taxes and Subsidies --- Auditing --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public Administration --- Public Sector Accounting and Audits --- Public finance & taxation --- Management accounting & bookkeeping --- Excise taxes --- Macroeconomics --- Sales tax, tariffs & customs duties --- Monetary economics --- Finance --- Income and capital gains taxes --- Tax administration core functions --- Tax auditing and verification --- Public financial management (PFM) --- Revenue administration --- Spendings tax --- Income tax --- Tax auditing --- Tax administration and procedure --- New Zealand