Publication:
Tax at a Glance for ECA Countries

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dc.contributor.authorWorld Bank
dc.date.accessioned2014-04-01T20:51:29Z
dc.date.available2014-04-01T20:51:29Z
dc.date.issued2013-09
dc.description.abstractThe tax-at-a-glance provides an overview of the tax policy and tax administration system as well as main trends in tax reform for each Europe and Central Asia (ECA) country. In the ECA region, two historic transitions since 1990 (a political transition from totalitarianism toward democracy and an economic transition from socialism toward free market systems) required a fundamental change in the role of the state, from controlling virtually all major economic assets to providing public goods and facilitating a largely privately-owned competitive economy. This change in the role of the state required a major downsizing and reorientation of public spending and a complete overhaul of tax policy and administration. Formidable challenges existed in setting up an efficient and fair tax system in ECA. First, voluntary compliance and self-filing, two important pillars in a modern tax system, were completely absent. Second, tax evasion reached a high level due to the inefficiency and weak management of the tax administration. Third, income was unevenly distributed within ECA countries. The economic and political power of rich taxpayers prevented tax reforms and this partially led to inefficient and unfair tax systems. Fourth, tax administration was very inefficient, with a poorly educated and poorly trained staff. Modern technologies had not been fully deployed in tax offices. Due to administrative and financial limitations, statistical and tax offices have difficulty in providing reliable statistics. Furthermore, low level of transparency in several tax administrations in ECA countries makes it harder to collect accurate information on tax performance. The poor quality of data often prevents policymakers and economists from assessing potential problems and challenges to existing tax systems.en
dc.identifierhttp://documents.worldbank.org/curated/en/2013/09/19010009/tax-glance-eca-countries
dc.identifier.doi10.1596/17566
dc.identifier.urihttps://hdl.handle.net/10986/17566
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTING
dc.subjectACCOUNTING RULES
dc.subjectADDED TAX
dc.subjectAUDITS
dc.subjectBALANCE OF PAYMENTS
dc.subjectBALANCE SHEET
dc.subjectBANKING SECTOR
dc.subjectBANKING SYSTEM
dc.subjectBUDGET DEFICIT
dc.subjectBUSINESS CLIMATE
dc.subjectCAPITALIZATION
dc.subjectCASH TRANSACTIONS
dc.subjectCENTRAL BANK
dc.subjectCHECKS
dc.subjectCOLLECTION PROCESSES
dc.subjectCOMPLIANCE COST
dc.subjectCOMPUTER SYSTEMS
dc.subjectCONSUMPTION TAX
dc.subjectCONSUMPTION TAXES
dc.subjectCONTRACT ENFORCEMENT
dc.subjectCORPORATE INCOME TAX
dc.subjectCURRENCY
dc.subjectCURRENT ACCOUNT DEFICIT
dc.subjectCURRENT ACCOUNT SURPLUS
dc.subjectDEBT
dc.subjectDEBT BURDENS
dc.subjectDEBT OBLIGATIONS
dc.subjectDEFICITS
dc.subjectDEMOCRACY
dc.subjectDEVALUATION
dc.subjectDIVIDEND
dc.subjectDIVIDEND INCOME
dc.subjectDIVIDENDS
dc.subjectDOCUMENTATION REQUIREMENTS
dc.subjectDURABLE
dc.subjectECONOMIC CRISIS
dc.subjectECONOMIC GROWTH
dc.subjectECONOMIC PERFORMANCE
dc.subjectECONOMIC RECOVERY
dc.subjectEFFECTIVE TAX RATES
dc.subjectEMERGING MARKET
dc.subjectEMERGING MARKET ECONOMIES
dc.subjectENVIRONMENTAL TAXES
dc.subjectEQUIPMENT
dc.subjectESTATE TAX
dc.subjectEXCHANGE RATE
dc.subjectEXPENDITURE
dc.subjectEXPORT
dc.subjectEXPORT MARKETS
dc.subjectEXPORTS
dc.subjectEXTERNAL DEBT
dc.subjectEXTERNAL FINANCING
dc.subjectFINANCE CORPORATION
dc.subjectFINANCIAL ADMINISTRATION
dc.subjectFINANCIAL CRISIS
dc.subjectFINANCIAL INSTABILITY
dc.subjectFINANCIAL MARKET
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL TRANSACTION
dc.subjectFISCAL CONSOLIDATION
dc.subjectFISCAL DEFICIT
dc.subjectFISCAL POLICY
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN EXCHANGE
dc.subjectFOREIGN EXCHANGE MARKET
dc.subjectFRAUD
dc.subjectFUTURE GROWTH
dc.subjectGOVERNMENT ACTIONS
dc.subjectGOVERNMENT ASSETS
dc.subjectGOVERNMENT DEFICIT
dc.subjectGOVERNMENT FINANCE
dc.subjectGOVERNMENT FINANCING
dc.subjectGOVERNMENT REVENUE
dc.subjectGOVERNMENT REVENUES
dc.subjectGOVERNMENT SPENDING
dc.subjectGROWTH RATE
dc.subjectHEALTH SPENDING
dc.subjectHUMAN CAPITAL
dc.subjectHUMAN RESOURCES
dc.subjectINCOME LEVELS
dc.subjectINDIRECT TAXATION
dc.subjectINDUSTRIAL COUNTRIES
dc.subjectINFLATION
dc.subjectINFORMATION SYSTEM
dc.subjectINFORMATION TECHNOLOGY
dc.subjectINSTRUMENT
dc.subjectINSURANCE
dc.subjectINTERNAL CONTROL
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL FINANCE
dc.subjectINTERNATIONAL RESERVES
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT CLIMATE REFORMS
dc.subjectJUDGMENTS
dc.subjectLAND TAX
dc.subjectLEVY
dc.subjectLOAN
dc.subjectLOCAL GOVERNMENTS
dc.subjectMACROECONOMIC CRISES
dc.subjectMACROECONOMIC POLICIES
dc.subjectMACROECONOMIC POLICY
dc.subjectMACROECONOMIC STABILITY
dc.subjectMARKET ECONOMY
dc.subjectMIDDLE-INCOME COUNTRIES
dc.subjectMONETARY POLICY
dc.subjectNATIONAL CURRENCY
dc.subjectNEGATIVE EXTERNALITIES
dc.subjectOUTPUT
dc.subjectOUTPUT GAP
dc.subjectPAYMENT SYSTEM
dc.subjectPAYROLL TAX
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAX
dc.subjectPERSONAL INCOME TAXES
dc.subjectPOLICY CREDIBILITY
dc.subjectPOLITICAL POWER
dc.subjectPRIVATE CAPITAL
dc.subjectPRIVATE CAPITAL INFLOWS
dc.subjectPRIVATE INVESTMENT
dc.subjectPRIVATE SECTOR
dc.subjectPRIVATE SECTOR GROWTH
dc.subjectPRIVATIZATION
dc.subjectPROPERTY TAX
dc.subjectPROPERTY TAXES
dc.subjectPROVISIONS
dc.subjectPUBLIC
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCE MANAGEMENT
dc.subjectPUBLIC FINANCES
dc.subjectPUBLIC GOODS
dc.subjectPUBLIC INVESTMENTS
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SPENDING
dc.subjectPUBLIC-PRIVATE PARTNERSHIPS
dc.subjectREAL ESTATE
dc.subjectREFORM PROGRAM
dc.subjectREGISTRATION SYSTEM
dc.subjectREPAYMENT
dc.subjectRESERVE
dc.subjectRESERVES
dc.subjectREVENUE COLLECTION
dc.subjectREVENUE PERFORMANCE
dc.subjectRISK MANAGEMENT
dc.subjectSALES TAX
dc.subjectSALES TAXES
dc.subjectSHAREHOLDERS
dc.subjectSINGLE TAX
dc.subjectSMALL ENTERPRISES
dc.subjectSOCIAL PROTECTION
dc.subjectSUSTAINABLE GROWTH
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX AUDIT
dc.subjectTAX BASE
dc.subjectTAX BASES
dc.subjectTAX CODE
dc.subjectTAX COLLECTION
dc.subjectTAX COLLECTIONS
dc.subjectTAX COMPLIANCE
dc.subjectTAX COMPLIANCE COSTS
dc.subjectTAX CUTS
dc.subjectTAX EVASION
dc.subjectTAX EXPENDITURES
dc.subjectTAX FRAMEWORK
dc.subjectTAX INCREASES
dc.subjectTAX LAWS
dc.subjectTAX LEGISLATION
dc.subjectTAX OFFICES
dc.subjectTAX POLICIES
dc.subjectTAX POLICY
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX REGIME
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX RULES
dc.subjectTAX SAVINGS
dc.subjectTAX STRUCTURE
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAX WEDGE
dc.subjectTAXABLE INCOME
dc.subjectTAXATION
dc.subjectTAXPAYER
dc.subjectTAXPAYER COMPLIANCE
dc.subjectTAXPAYER SERVICES
dc.subjectTAXPAYERS
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTECHNOLOGICAL CHANGE
dc.subjectTRADING
dc.subjectTRANSACTION
dc.subjectTRANSPARENCY
dc.subjectTRANSPARENCY INITIATIVE
dc.subjectTRUST FUND
dc.subjectTURNOVER
dc.subjectTURNOVER TAX
dc.subjectTURNOVER TAXES
dc.subjectVALUE ADDED TAX
dc.subjectWITHHOLDING TAX
dc.titleTax at a Glance for ECA Countriesen
dspace.entity.typePublication
okr.date.disclosure2014-02-19
okr.date.doiregistration2025-05-05T11:58:57.129661Z
okr.doctypePublications & Research::Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2013/09/19010009/tax-glance-eca-countries
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid315891468282911775
okr.identifier.externaldocumentum000442464_20140219121937
okr.identifier.internaldocumentum19010009
okr.identifier.report84809
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2014/02/19/000442464_20140219121937/Rendered/PDF/848090WP0P13060C00Tax0at0Glance2013.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.geographicalCentral Asia
okr.region.geographicalEurope and Central Asia
okr.region.geographicalEastern Europe
okr.sectorPublic administration- Financial Sector
okr.sectorPublic Administration, Law, and Justice
okr.themePublic sector governance :: Tax policy and administration
okr.topicLaw and Development::Tax Law
okr.topicTaxation and Subsidies
okr.topicPrivate Sector Development::Emerging Markets
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPublic Sector Economics
okr.topicPublic Sector Development
okr.topicMacroeconomics and Economic Growth
okr.unitPSIR (ECSP4)
okr.volume1 of 1
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