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Tax systems in the reforming socialist economies of Europe

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  • Gray, Cheryl W.

Abstract

As socialist countries move toward market systems, fiscal policy is an important part of their reform agenda. First, they need to reorient public spending to focus more on the provision of"public"goods. Second, they need to adopt more selective, predictable, and nondiscretionary means to finance such spending. The goal of this paper is to lay out some of the broad trends and issues now emerging as socialist economies attempt to reform their systems of taxation. The primary focus is on Eastern Europe, although many of the same trends and issues arise in the reforming socialized countries of Asia and Africa. Particular attention is paid to Hungary and Poland, which are most advanced in the tax reform process. The experiences they have had and the problems they are facing provide valuable lessons for those countries just starting on the reform process.

Suggested Citation

  • Gray, Cheryl W., 1990. "Tax systems in the reforming socialist economies of Europe," Policy Research Working Paper Series 501, The World Bank.
    • Handle: RePEc:wbk:wbrwps:501
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    References listed on IDEAS

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    1. János Kornai, 2014. "The soft budget constraint," Acta Oeconomica, Akadémiai Kiadó, Hungary, vol. 64(supplemen), pages 25-79, November.
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    Cited by:

    1. Roger H. Gordon, 1994. "Fiscal Policy during the Transition in Eastern Europe," NBER Chapters, in: The Transition in Eastern Europe, Volume 2, Restructuring, pages 37-70, National Bureau of Economic Research, Inc.
    2. Agnes Sipos, 2015. "Shared State Taxes And Tax Policy Of Local Self-Governments In Connection With Tax Morale," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 10(3), pages 65-88, September.

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