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Priorities for Further Fiscal Reforms in the Commonwealth of Independent States

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  • Mr. Henri Lorie

Abstract

Building on the substantial progress made in establishing fiscal systems consistent with market economies, the paper identifies priorities for further fiscal structural reforms among the Commonwealth of Independent States (CIS) countries. Activities of extra budgetary accounts and quasi-fiscal activities need to be brought into the budget framework. Although there is room for improvements, the CIS countries now have, broadly, levels of tax revenues and expenditures not out of line with the international norm, taking into account income levels. The main challenges they face are to further increase the market friendliness of taxation and to implement an efficiency-improving structural reform of the expenditure system while strengthening control and accountability.

Suggested Citation

  • Mr. Henri Lorie, 2003. "Priorities for Further Fiscal Reforms in the Commonwealth of Independent States," IMF Working Papers 2003/209, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2003/209
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=16867
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    References listed on IDEAS

    as
    1. Mr. Liam P. Ebrill, 1999. "Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union," IMF Occasional Papers 1999/010, International Monetary Fund.
    2. International Monetary Fund, 2001. "Transition Economies: How Appropriate is the Size and Scope of Government?," IMF Working Papers 2001/055, International Monetary Fund.
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    Cited by:

    1. John E. Anderson, 2005. "Fiscal Reform and its Firm-Level Effects in Eastern Europe and Central Asia," William Davidson Institute Working Papers Series wp800, William Davidson Institute at the University of Michigan.
    2. Brownbridge, Martin & Canagarajah, Sudharshan, 2008. "Fiscal policy for growth and development in Tajikistan," Policy Research Working Paper Series 4532, The World Bank.
    3. Mr. Driton Qehaja, 2012. "Fiscal Policy Response to External Crises the Case of Moldova 1998-2010," IMF Working Papers 2012/082, International Monetary Fund.
    4. Sokolovska, Olena & Sokolovskyi, Dmytro, 2011. "The effect of tax-tariff reform: evidence from Ukraine," MPRA Paper 42643, University Library of Munich, Germany.
    5. Lehmbruch, B., 2012. "It takes two to quango: post-Soviet fiscal relations, political entrepreneurship and agencification from below," ISS Working Papers - General Series 538, International Institute of Social Studies of Erasmus University Rotterdam (ISS), The Hague.
    6. Dildora Tadjibaeva & Iroda Komilova, 2009. "The influence of tax reforms on the prosperity of micro-firms and small businesses in Uzbekistan," Asia-Pacific Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 16(2), pages 31-64, December.

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