Meeting government revenue needs without inhibiting private sector development is a key challenge of tax policy during the transition from the socialist system. The paper explores issues in the design of tax bases and tax structures in the transition and argues that transition economies would need to adopt a lower and simpler tax structure than the ones prevailing in developed Western market economies.
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Paper provided by EconWPA in its series Public Economics with number
0510009.
Find related papers by JEL classification: D6 - Microeconomics - - Welfare Economics D7 - Microeconomics - - Analysis of Collective Decision-Making H - Public Economics D1 - Microeconomics - - Household Behavior D4 - Microeconomics - - Market Structure and Pricing F1 - International Economics - - Trade F2 - International Economics - - International Factor Movements and International Business O - Economic Development, Technological Change, and Growth P - Economic Systems
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