TY - BOOK ID - 84540337 TI - Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries PY - 1991 SN - 1462396410 145528985X PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Business Taxes and Subsidies KW - Income and capital gains taxes KW - Income tax systems KW - Income tax KW - Personal Finance -Taxation KW - Personal Income and Other Nonbusiness Taxes and Subsidies KW - Public finance & taxation KW - Sales tax KW - Sales tax, tariffs & customs duties KW - Spendings tax KW - Tax allowances KW - Taxation KW - Taxation, Subsidies, and Revenue: General KW - Taxes KW - Value-added tax KW - United Kingdom UR - https://www.unicat.be/uniCat?func=search&query=sysid:84540337 AB - In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD). ER -