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A Destination VAT for CIS Trade

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 t...

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Bibliographic Details
Main Author: Perry, Victoria
Other Authors: Baer, Katherine, Sunley, Emil
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 1996
Series:IMF Working Papers
Subjects:
International Taxation
Tariffs
Tariff
Optimal Taxation
International Trade Organizations
Public Finance & Taxation
Taxes
Trade Policy
Fiscal Policy
Globalization: Finance
Double Taxation
Trade: General
Exports And Imports
International Economics
International Policy Coordination And Transmission
Business Taxes And Subsidies
Destination-based Taxation
Taxation, Subsidies, And Revenue: General
International Trade
International Fiscal Issues
Exports
Efficiency
Empirical Studies Of Trade
Taxation
International Public Goods
Value-added Tax
Imports
Spendings Tax
Russian Federation
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
Summary: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
Physical Description:30 pages
ISBN:9781451978551

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