Tax systems in transition

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dc.creatorMitra, Pradeep
dc.creatorStern, Nicholas
dc.date2014-08-01T15:14:15Z
dc.date2014-08-01T15:14:15Z
dc.date2003-01-31
dc.date.accessioned2026-07-01T01:30:22Z
dc.descriptionHow have tax systems, whose primary role is to raise resources to finance public expenditures, evolved in the transition countries of Eastern Europe and the former Soviet Union? The authors find that: (1) the ratio of tax revenue-to-GDP decreased largely due to a fall in revenue from corporate income tax; (2) the fall in revenue from the corporate income tax led to a decline in the importance of income taxes, notwithstanding a rise in the share of individual income tax; (3) social security contributions together with payroll taxes became less important in the Commonwealth of Independent States; and (4) domestic indirect taxes gained in importance in overall tax revenues. Apart from the increased role of personal income taxation, these developments go in a direction opposite to those observed in poor countries as they get richer. They show a key aspect of transition, namely a movement from a system where the government exercised a preeminent claim on output and income before citizens had access to the remainder, to one with a greatly diminished role for the public sector, as reflected in a lower ratio of public expenditure to GDP, where the government needs to collect revenue in order to spend. Can expected levels of public expenditure be financed by the basic instruments of a modern tax system without creating significant distortions in the private sector? The authors suggest that transition countries, depending on their stage of development, should aim for a tax revenue-to-GDP ratio in the range of 22 to 31 percent, comprising value-added tax (6 to 7 percent), excises (2 to 3 percent), income tax (6 to 9 percent), social security contribution together with payroll tax (6 to 10 percent), and other taxes such as on trade and on property (2 percent). The authors' analysis also sheds light on the links between tax policy, tax administration, and the investment climate in transition countries.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/2003/01/2120326/tax-systems-transition
dc.identifierhttps://hdl.handle.net/10986/19167
dc.identifierhttps://doi.org/10.1596/1813-9450-2947
dc.identifier.urihttp://hdl.handle.net/123456789/418709
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relationPolicy Research Working Papers; No. 2947
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectTAX SYSTEMS
dc.subjectTAX REVENUES
dc.subjectBUSINESS ENVIRONMENT
dc.subjectFOREIGN DIRECT INVESTMENTS
dc.subjectINVESTMENT ENVIRONMENT
dc.subjectTRANSITIONAL ECONOMIES
dc.subjectTAX STRUCTURES
dc.subjectSOCIAL SECURITY TAXES
dc.subjectINCOME TAXES
dc.subjectCORPORATE TAXATION
dc.subjectINDIRECT TAXATION
dc.subjectPAYROLL TAXES
dc.subjectPUBLIC ENTERPRISES
dc.subjectVALUE ADDED TAXES
dc.subjectBUDGET CONTROL ACCOUNTING
dc.subjectBENCHMARK
dc.subjectCAPITAL GAINS
dc.subjectCENTRAL PLANNING
dc.subjectCOMMAND ECONOMY
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATE INCOME TAXES
dc.subjectCORPORATE TAXES
dc.subjectDEVELOPMENT ECONOMICS
dc.subjectDEVELOPMENT PERSPECTIVES
dc.subjectECONOMIC DEVELOPMENT
dc.subjectEMPIRICAL ANALYSIS
dc.subjectEMPIRICAL EVIDENCE
dc.subjectEMPLOYMENT
dc.subjectFINANCIAL SUBSIDIES
dc.subjectFISCAL DEFICITS
dc.subjectFISHING
dc.subjectFORESTRY
dc.subjectGDP
dc.subjectGDP PER CAPITA
dc.subjectGOVERNMENT EXPENDITURES
dc.subjectHEALTH EXPENDITURES
dc.subjectHOUSING
dc.subjectINCOME
dc.subjectINCOME LEVELS
dc.subjectINCOME TAXES
dc.subjectINDIVIDUAL INCOME TAXES
dc.subjectINFLATION
dc.subjectINSURANCE
dc.subjectINTERNATIONAL TRADE
dc.subjectMARKET DISCIPLINE
dc.subjectPAYROLL TAXES
dc.subjectPENSIONS
dc.subjectPER CAPITA INCOME
dc.subjectPERSONAL INCOME TAXES
dc.subjectPRIVATE SECTOR
dc.subjectPROPERTY RIGHTS
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC GOODS
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SPENDING
dc.subjectPURCHASING POWER
dc.subjectREVENUE SOURCES
dc.subjectSECURE PROPERTY RIGHTS
dc.subjectSOCIAL SERVICES
dc.subjectSOFT BUDGET CONSTRAINTS
dc.subjectSTATE ENTERPRISES
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX COMPLIANCE
dc.subjectTAX REFORM
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX SYSTEMS
dc.subjectTAXATION
dc.subjectTRADE TAXES
dc.subjectTRADEOFFS
dc.subjectTRANSITION ECONOMIES
dc.subjectUNEMPLOYMENT
dc.subjectUNEMPLOYMENT RATE
dc.subjectVALUE ADDED
dc.subjectWEALTH
dc.titleTax systems in transition

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