English, Article, Journal or magazine article edition: Tax systems in the reforming socialist economies of Europe Gray, Cheryl W.

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Bookmark: http://trove.nla.gov.au/version/188377
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Tax systems in the reforming socialist economies of Europe
Author
  • Gray, Cheryl W.
Physical Description
  • preprint
Notes
  • As socialist countries move toward market systems, fiscal policy is an important part of their reform agenda. First, they need to reorient public spending to focus more on the provision of"public"goods. Second, they need to adopt more selective, predictable, and nondiscretionary means to finance such spending. The goal of this paper is to lay out some of the broad trends and issues now emerging as socialist economies attempt to reform their systems of taxation. The primary focus is on Eastern Europe, although many of the same trends and issues arise in the reforming socialized countries of Asia and Africa. Particular attention is paid to Hungary and Poland, which are most advanced in the tax reform process. The experiences they have had and the problems they are facing provide valuable lessons for those countries just starting on the reform process.
  • Public Sector Economics&​Finance,Environmental Economics&​Policies,Economic Theory&​Research,Banks&​Banking Reform,Municipal Financial Management
  • RePEc:wbk:wbrwps:501
Language
  • English
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