IDEAS home Printed from https://ideas.repec.org/a/fip/fedbne/y1993inovp3-17.html
   My bibliography  Save this article

Tax reform in newly emerging market economies

Author

Listed:
  • Yolanda Kodrzycki

Abstract

Unlike the American Revolution, which started with cries of \"no taxation without representation,\" the overthrow of political and economic systems in Central and Eastern Europe did not have taxes at its forefront. Under socialism, taxes had been invisible to much of the population. They were part of an elaborate framework of central planning, rather than a separate, distinguishable element in the lives of typical citizens. ; This article examines how tax structures have fared in the context of broader changes in Central and Eastern Europe. It investigates the extent to which these tax systems continue to reflect a legacy of socialism, as opposed to resembling those in the United States and other market economies. The author concludes that tax reform appears to be an evolutionary process, largely mimicking broader economic reforms. Even where changes have taken place in economic and tax policies, however, reform of tax administration remains a significant challenge

Suggested Citation

  • Yolanda Kodrzycki, 1993. "Tax reform in newly emerging market economies," New England Economic Review, Federal Reserve Bank of Boston, issue Nov, pages 3-17.
    • Handle: RePEc:fip:fedbne:y:1993:i:nov:p:3-17
    as

    Download full text from publisher

    File URL: http://www.bostonfed.org/economic/neer/neer1993/neer693a.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Kornai, Janos, 1992. "The Postsocialist Transition and the State: Reflections in the Light of Hungarian Fiscal Problems," American Economic Review, American Economic Association, vol. 82(2), pages 1-21, May.
    2. Mr. George Kopits, 1991. "Fiscal Reform in European Economies in Transition," IMF Working Papers 1991/043, International Monetary Fund.
    3. Sijbren Cnossen, 1992. "Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries," IMF Staff Papers, Palgrave Macmillan, vol. 39(2), pages 211-255, June.
    4. Mr. R. B. Johnston & Mrs. Piroska M Nagy & Mr. Roy Pepper & Mr. Mauro Mecagni & Ms. Ratna Sahay & Mr. Mario I. Bléjer & Mr. Richard J Hides, 1992. "Albania: From Isolation Toward Reform," IMF Occasional Papers 1992/007, International Monetary Fund.
    5. Mr. Xavier Maret & Mr. Gerd Schwartz, 1993. "Poland: The Social Safety Net During the Transition," IMF Working Papers 1993/042, International Monetary Fund.
    6. Mr. Alan A. Tait, 1991. "Value-Added Tax: Administrative and Policy Issues," IMF Occasional Papers 1991/011, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jorge Martinez-Vazquez & Robert McNab, 2000. "Tax Reform in The Tax Reform Experiment in Transitional Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Jorge Martinez-Vazquez & Robert McNab, 1997. "Tax Reform in Transition Economies: Experiences and Lessons," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9706, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jorge Martinez-Vazquez & Robert McNab, 1997. "Tax Reform in Transition Economies: Experiences and Lessons," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9706, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Jorge Martinez-Vazquez & Robert McNab, 2000. "Tax Reform in The Tax Reform Experiment in Transitional Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Newbery, David M., 1997. "Optimal tax rates and tax design during systemic reform," Journal of Public Economics, Elsevier, vol. 63(2), pages 177-206, January.
    4. Michael Bruno, 1994. "Stabilization and Reform in Eastern Europe: A Preliminary Evaluation," NBER Chapters, in: The Transition in Eastern Europe, Volume 1, Country Studies, pages 19-50, National Bureau of Economic Research, Inc.
    5. Pursey Heugens & Stelios Zyglidopoulos, 2008. "From social ties to embedded competencies: the case of business groups," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(4), pages 325-341, November.
    6. Schmieding, Holger & Buch, Claudia, 1992. "Better banks for Eastern Europe," Kiel Discussion Papers 197, Kiel Institute for the World Economy (IfW Kiel).
    7. Klaus Friesenbichler & Michael Peneder, 2016. "Innovation, competition and productivity," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 24(3), pages 535-580, July.
    8. Peter A. Diamond, 1994. "Pension Reform in a Transition Economy: Notes on Poland and Chile," NBER Chapters, in: The Transition in Eastern Europe, Volume 2, Restructuring, pages 71-110, National Bureau of Economic Research, Inc.
    9. Michael H. Böheim & Klaus S. Friesenbichler, 2016. "Exporting the Competition Policy Regime of the European Union: Success or Failure? Empirical Evidence for Acceding Countries," Journal of Common Market Studies, Wiley Blackwell, vol. 54(3), pages 569-582, May.
    10. Bruszt, László & Stark, David, 1996. "Vállalatközi tulajdonosi hálózatok a kelet-európai kapitalizmusban [Inter-enterprise ownership networks in the East European capitalism]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(3), pages 183-203.
    11. Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(3), pages 429-442, July.
    12. Rao, B. Bhaskara & Vadlamannati, Krishna Chaitanya, 2011. "Globalization and growth in the low income African countries with the extreme bounds analysis," Economic Modelling, Elsevier, vol. 28(3), pages 795-805, May.
    13. György, László & Veress, József, 2013. "The Possible Causes of and Means of Avoiding External Financial Vulnerability – Hungary versus Singapore," Public Finance Quarterly, Corvinus University of Budapest, vol. 58(1), pages 53-75.
    14. Robert Holzmann, 1993. "Reforming old-age pensions systems in Central and Eastern European countries in transition," Journal of Economics, Springer, vol. 58(1), pages 191-218, December.
    15. Laurila, Juhani & Singh, Rupinder, 2000. "Sequential reform strategy: The case of Azerbaijan," BOFIT Discussion Papers 8/2000, Bank of Finland Institute for Emerging Economies (BOFIT).
    16. J. Winiecki, 1996. "The superiority of eliminating barriers to entrepreneurship over privatisation activism of the state," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 49(198), pages 313-331.
    17. Chadha, Bankim & Coricelli, Fabrizio, 1997. "Fiscal constraints and the speed of transition," Journal of Development Economics, Elsevier, vol. 52(1), pages 221-249, February.
    18. Genser, Bernd & John, Christoph, 1992. "Reform of the GDR Tax System: A Blueprint for East European Economies?," Public Finance = Finances publiques, , vol. 47(Supplemen), pages 335-348.
    19. Luca Barbone & Domenico Marchetti, 1995. "Transition and the fiscal crisis in Central Europe," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 3(1), pages 59-74, March.
    20. Klaus Friesenbichler & Michael Böheim & Daphne Channa Laster, 2014. "Market Competition in Transition Economies: A Literature Review," WIFO Working Papers 477, WIFO.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fip:fedbne:y:1993:i:nov:p:3-17. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Spozio (email available below). General contact details of provider: https://edirc.repec.org/data/frbbous.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.