cam a22 2 b4500 530199831 CHVBK 20201221075937.0 m d cr |n |||||||| 181026e19930701dcu s|||| 0 |eng|d 978-1-4519-7067-8 1-4519-7067-6 (Trade Paper) : USD 10.00 Retail Price (Publisher) (SERSOL)ssib017205966 (VAUD)991021048985802852 (WaSeSS)ssib017205966 (CKB)2560000000323110 (EXLCZ)992560000000323110 BIP US WaSeSS Escolano Julio Author The State of Tax Policy in the Central Asian and Transcaucasian Newly Independent States (Nis) [Elektronische Daten] state of tax policy in the central asian and transcaucasian newly independent states Washington International Monetary Fund July 1993 1 online resource Free full text available for some or all content. Article availability is subject to change without notice, according to publisher decision. Die Verfügbarkeit der Online-Ressourcen ist Entscheidung des Verlags oder des Urhebers und kann ohne vorherige Ankündigung geändert werden. Annotation Two possible tax policy strategies for the NIS are: (1) an optimal nondistortionary tax structure as a one-shot action; and (2) a structure with identifiable and clearly understood distortionary elements as a temporary phenomenon to close the fiscal gap. An assessment of NIS tax structures reveals that they conform to neither. They are rapidly acquiring complex features comprising multiple rates, exemptions, and other difficult-to administer properties, with uncertain ramifications for efficiency, equity, and the fiscal deficit. Steady--and perhaps prolonged--effort needs to be made if simple, broad-based, and revenue-productive tax structures are to be achieved. This is a Paper on Policy Analysis and Assessment and the author(s) would welcome any comments on the present text. Citations should refer to a Paper on Policy Analysis and Assessment of the International Monetary Fund, mentioning the author(s) and the date of issuance. the views expressed are those of the author(s) and do not necessarily represent those of the Fund. Shome Parthasrathi Author http://elibrary.imf.org/view/IMF003/07328-9781451970678/07328-9781451970678/07328-9781451970678.xml Volltext frei zugänglich BK020053 XK020053 XK020000 IMF E-Library E-Books von 360MarcUpdates VAUD rnv rnv - - IDSBB FREE FREE OL NELFREE2010 IDSBB 100 1- Escolano Julio Author IDSBB 700 1- Shome Parthasrathi Author IDSBB 856 40 http://elibrary.imf.org/view/IMF003/07328-9781451970678/07328-9781451970678/07328-9781451970678.xml Volltext frei zugänglich SWISSBIB 487896785