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A Destination VAT for CIS Trade

Author

Listed:
  • Ms. Victoria J Perry
  • Ms. Katherine Baer
  • Mr. Emil M Sunley

Abstract

In all of the new countries formed after the dissolution of the Soviet Union, other than the Baltics, the value-added taxes (VATs) adopted were “hybrid” VATs that treat CIS trade differently from trade with the rest of the world. This paper inquires whether this is appropriate. The paper concludes that it would be better if all CIS countries applied the destination principle to CIS trade as well as to trade with the rest of the world. The paper addresses the economic, administrative and revenue allocation considerations underlying this decision.

Suggested Citation

  • Ms. Victoria J Perry & Ms. Katherine Baer & Mr. Emil M Sunley, 1996. "A Destination VAT for CIS Trade," IMF Working Papers 1996/035, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1996/035
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=2006
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    Citations

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    Cited by:

    1. Sharma, Chanchal Kumar, 2004. "Implementing VAT in India :Implications for Federal Polity," MPRA Paper 206, University Library of Munich, Germany, revised 25 Feb 2005.
    2. Muhammad Zafarullah, 2018. "Impact of VAT on UAE Economy," Asian Development Policy Review, Asian Economic and Social Society, vol. 6(1), pages 41-49, March.
    3. Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. De Kort, Joop & Dragneva, Rilka, 2006. "Russia's role in fostering the CIS trade regime," MPRA Paper 21291, University Library of Munich, Germany.
    5. Richard M. Bird, 2013. "Below the Salt: Decentralizing Value-Added Taxes," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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