Tax at a Glance for ECA Countries
The 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 transi...
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| Format: | Working Paper |
| Language: | English en_US |
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Washington, DC
2014
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2013/09/19010009/tax-glance-eca-countries http://hdl.handle.net/10986/17566 |
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okr-10986-17566 |
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oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTING ACCOUNTING RULES ADDED TAX AUDITS BALANCE OF PAYMENTS BALANCE SHEET BANKING SECTOR BANKING SYSTEM BUDGET DEFICIT BUSINESS CLIMATE CAPITALIZATION CASH TRANSACTIONS CENTRAL BANK CHECKS COLLECTION PROCESSES COMPLIANCE COST COMPUTER SYSTEMS CONSUMPTION TAX CONSUMPTION TAXES CONTRACT ENFORCEMENT CORPORATE INCOME TAX CURRENCY CURRENT ACCOUNT DEFICIT CURRENT ACCOUNT SURPLUS DEBT DEBT BURDENS DEBT OBLIGATIONS DEFICITS DEMOCRACY DEVALUATION DIVIDEND DIVIDEND INCOME DIVIDENDS DOCUMENTATION REQUIREMENTS DURABLE ECONOMIC CRISIS ECONOMIC GROWTH ECONOMIC PERFORMANCE ECONOMIC RECOVERY EFFECTIVE TAX RATES EMERGING MARKET EMERGING MARKET ECONOMIES ENVIRONMENTAL TAXES EQUIPMENT ESTATE TAX EXCHANGE RATE EXPENDITURE EXPORT EXPORT MARKETS EXPORTS EXTERNAL DEBT EXTERNAL FINANCING FINANCE CORPORATION FINANCIAL ADMINISTRATION FINANCIAL CRISIS FINANCIAL INSTABILITY FINANCIAL MARKET FINANCIAL SECTOR FINANCIAL TRANSACTION FISCAL CONSOLIDATION FISCAL DEFICIT FISCAL POLICY FOREIGN DIRECT INVESTMENT FOREIGN EXCHANGE FOREIGN EXCHANGE MARKET FRAUD FUTURE GROWTH GOVERNMENT ACTIONS GOVERNMENT ASSETS GOVERNMENT DEFICIT GOVERNMENT FINANCE GOVERNMENT FINANCING GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GROWTH RATE HEALTH SPENDING HUMAN CAPITAL HUMAN RESOURCES INCOME LEVELS INDIRECT TAXATION INDUSTRIAL COUNTRIES INFLATION INFORMATION SYSTEM INFORMATION TECHNOLOGY INSTRUMENT INSURANCE INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INTERNATIONAL RESERVES INTERNATIONAL STANDARDS INVESTMENT CLIMATE INVESTMENT CLIMATE REFORMS JUDGMENTS LAND TAX LEVY LOAN LOCAL GOVERNMENTS MACROECONOMIC CRISES MACROECONOMIC POLICIES MACROECONOMIC POLICY MACROECONOMIC STABILITY MARKET ECONOMY MIDDLE-INCOME COUNTRIES MONETARY POLICY NATIONAL CURRENCY NEGATIVE EXTERNALITIES OUTPUT OUTPUT GAP PAYMENT SYSTEM PAYROLL TAX PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES POLICY CREDIBILITY POLITICAL POWER PRIVATE CAPITAL PRIVATE CAPITAL INFLOWS PRIVATE INVESTMENT PRIVATE SECTOR PRIVATE SECTOR GROWTH PRIVATIZATION PROPERTY TAX PROPERTY TAXES PROVISIONS PUBLIC PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC GOODS PUBLIC INVESTMENTS PUBLIC SECTOR PUBLIC SPENDING PUBLIC-PRIVATE PARTNERSHIPS REAL ESTATE REFORM PROGRAM REGISTRATION SYSTEM REPAYMENT RESERVE RESERVES REVENUE COLLECTION REVENUE PERFORMANCE RISK MANAGEMENT SALES TAX SALES TAXES SHAREHOLDERS SINGLE TAX SMALL ENTERPRISES SOCIAL PROTECTION SUSTAINABLE GROWTH TAX TAX ADMINISTRATION TAX AUDIT TAX BASE TAX BASES TAX CODE TAX COLLECTION TAX COLLECTIONS TAX COMPLIANCE TAX COMPLIANCE COSTS TAX CUTS TAX EVASION TAX EXPENDITURES TAX FRAMEWORK TAX INCREASES TAX LAWS TAX LEGISLATION TAX OFFICES TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REVENUE TAX REVENUES TAX RULES TAX SAVINGS TAX STRUCTURE TAX SYSTEM TAX SYSTEMS TAX WEDGE TAXABLE INCOME TAXATION TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TECHNOLOGICAL CHANGE TRADING TRANSACTION TRANSPARENCY TRANSPARENCY INITIATIVE TRUST FUND TURNOVER TURNOVER TAX TURNOVER TAXES VALUE ADDED TAX WITHHOLDING TAX |
| spellingShingle |
ACCOUNTING ACCOUNTING RULES ADDED TAX AUDITS BALANCE OF PAYMENTS BALANCE SHEET BANKING SECTOR BANKING SYSTEM BUDGET DEFICIT BUSINESS CLIMATE CAPITALIZATION CASH TRANSACTIONS CENTRAL BANK CHECKS COLLECTION PROCESSES COMPLIANCE COST COMPUTER SYSTEMS CONSUMPTION TAX CONSUMPTION TAXES CONTRACT ENFORCEMENT CORPORATE INCOME TAX CURRENCY CURRENT ACCOUNT DEFICIT CURRENT ACCOUNT SURPLUS DEBT DEBT BURDENS DEBT OBLIGATIONS DEFICITS DEMOCRACY DEVALUATION DIVIDEND DIVIDEND INCOME DIVIDENDS DOCUMENTATION REQUIREMENTS DURABLE ECONOMIC CRISIS ECONOMIC GROWTH ECONOMIC PERFORMANCE ECONOMIC RECOVERY EFFECTIVE TAX RATES EMERGING MARKET EMERGING MARKET ECONOMIES ENVIRONMENTAL TAXES EQUIPMENT ESTATE TAX EXCHANGE RATE EXPENDITURE EXPORT EXPORT MARKETS EXPORTS EXTERNAL DEBT EXTERNAL FINANCING FINANCE CORPORATION FINANCIAL ADMINISTRATION FINANCIAL CRISIS FINANCIAL INSTABILITY FINANCIAL MARKET FINANCIAL SECTOR FINANCIAL TRANSACTION FISCAL CONSOLIDATION FISCAL DEFICIT FISCAL POLICY FOREIGN DIRECT INVESTMENT FOREIGN EXCHANGE FOREIGN EXCHANGE MARKET FRAUD FUTURE GROWTH GOVERNMENT ACTIONS GOVERNMENT ASSETS GOVERNMENT DEFICIT GOVERNMENT FINANCE GOVERNMENT FINANCING GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GROWTH RATE HEALTH SPENDING HUMAN CAPITAL HUMAN RESOURCES INCOME LEVELS INDIRECT TAXATION INDUSTRIAL COUNTRIES INFLATION INFORMATION SYSTEM INFORMATION TECHNOLOGY INSTRUMENT INSURANCE INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INTERNATIONAL RESERVES INTERNATIONAL STANDARDS INVESTMENT CLIMATE INVESTMENT CLIMATE REFORMS JUDGMENTS LAND TAX LEVY LOAN LOCAL GOVERNMENTS MACROECONOMIC CRISES MACROECONOMIC POLICIES MACROECONOMIC POLICY MACROECONOMIC STABILITY MARKET ECONOMY MIDDLE-INCOME COUNTRIES MONETARY POLICY NATIONAL CURRENCY NEGATIVE EXTERNALITIES OUTPUT OUTPUT GAP PAYMENT SYSTEM PAYROLL TAX PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES POLICY CREDIBILITY POLITICAL POWER PRIVATE CAPITAL PRIVATE CAPITAL INFLOWS PRIVATE INVESTMENT PRIVATE SECTOR PRIVATE SECTOR GROWTH PRIVATIZATION PROPERTY TAX PROPERTY TAXES PROVISIONS PUBLIC PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC GOODS PUBLIC INVESTMENTS PUBLIC SECTOR PUBLIC SPENDING PUBLIC-PRIVATE PARTNERSHIPS REAL ESTATE REFORM PROGRAM REGISTRATION SYSTEM REPAYMENT RESERVE RESERVES REVENUE COLLECTION REVENUE PERFORMANCE RISK MANAGEMENT SALES TAX SALES TAXES SHAREHOLDERS SINGLE TAX SMALL ENTERPRISES SOCIAL PROTECTION SUSTAINABLE GROWTH TAX TAX ADMINISTRATION TAX AUDIT TAX BASE TAX BASES TAX CODE TAX COLLECTION TAX COLLECTIONS TAX COMPLIANCE TAX COMPLIANCE COSTS TAX CUTS TAX EVASION TAX EXPENDITURES TAX FRAMEWORK TAX INCREASES TAX LAWS TAX LEGISLATION TAX OFFICES TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REVENUE TAX REVENUES TAX RULES TAX SAVINGS TAX STRUCTURE TAX SYSTEM TAX SYSTEMS TAX WEDGE TAXABLE INCOME TAXATION TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TECHNOLOGICAL CHANGE TRADING TRANSACTION TRANSPARENCY TRANSPARENCY INITIATIVE TRUST FUND TURNOVER TURNOVER TAX TURNOVER TAXES VALUE ADDED TAX WITHHOLDING TAX World Bank Tax at a Glance for ECA Countries |
| geographic_facet |
Europe and Central Asia Central Asia Europe and Central Asia Eastern Europe |
| description |
The 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. |
| format |
Publications & Research :: Working Paper |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Tax at a Glance for ECA Countries |
| title_short |
Tax at a Glance for ECA Countries |
| title_full |
Tax at a Glance for ECA Countries |
| title_fullStr |
Tax at a Glance for ECA Countries |
| title_full_unstemmed |
Tax at a Glance for ECA Countries |
| title_sort |
tax at a glance for eca countries |
| publisher |
Washington, DC |
| publishDate |
2014 |
| url |
http://documents.worldbank.org/curated/en/2013/09/19010009/tax-glance-eca-countries http://hdl.handle.net/10986/17566 |
| _version_ |
1764438106665123840 |
| spelling |
okr-10986-175662021-04-23T14:03:39Z Tax at a Glance for ECA Countries World Bank ACCOUNTING ACCOUNTING RULES ADDED TAX AUDITS BALANCE OF PAYMENTS BALANCE SHEET BANKING SECTOR BANKING SYSTEM BUDGET DEFICIT BUSINESS CLIMATE CAPITALIZATION CASH TRANSACTIONS CENTRAL BANK CHECKS COLLECTION PROCESSES COMPLIANCE COST COMPUTER SYSTEMS CONSUMPTION TAX CONSUMPTION TAXES CONTRACT ENFORCEMENT CORPORATE INCOME TAX CURRENCY CURRENT ACCOUNT DEFICIT CURRENT ACCOUNT SURPLUS DEBT DEBT BURDENS DEBT OBLIGATIONS DEFICITS DEMOCRACY DEVALUATION DIVIDEND DIVIDEND INCOME DIVIDENDS DOCUMENTATION REQUIREMENTS DURABLE ECONOMIC CRISIS ECONOMIC GROWTH ECONOMIC PERFORMANCE ECONOMIC RECOVERY EFFECTIVE TAX RATES EMERGING MARKET EMERGING MARKET ECONOMIES ENVIRONMENTAL TAXES EQUIPMENT ESTATE TAX EXCHANGE RATE EXPENDITURE EXPORT EXPORT MARKETS EXPORTS EXTERNAL DEBT EXTERNAL FINANCING FINANCE CORPORATION FINANCIAL ADMINISTRATION FINANCIAL CRISIS FINANCIAL INSTABILITY FINANCIAL MARKET FINANCIAL SECTOR FINANCIAL TRANSACTION FISCAL CONSOLIDATION FISCAL DEFICIT FISCAL POLICY FOREIGN DIRECT INVESTMENT FOREIGN EXCHANGE FOREIGN EXCHANGE MARKET FRAUD FUTURE GROWTH GOVERNMENT ACTIONS GOVERNMENT ASSETS GOVERNMENT DEFICIT GOVERNMENT FINANCE GOVERNMENT FINANCING GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GROWTH RATE HEALTH SPENDING HUMAN CAPITAL HUMAN RESOURCES INCOME LEVELS INDIRECT TAXATION INDUSTRIAL COUNTRIES INFLATION INFORMATION SYSTEM INFORMATION TECHNOLOGY INSTRUMENT INSURANCE INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INTERNATIONAL RESERVES INTERNATIONAL STANDARDS INVESTMENT CLIMATE INVESTMENT CLIMATE REFORMS JUDGMENTS LAND TAX LEVY LOAN LOCAL GOVERNMENTS MACROECONOMIC CRISES MACROECONOMIC POLICIES MACROECONOMIC POLICY MACROECONOMIC STABILITY MARKET ECONOMY MIDDLE-INCOME COUNTRIES MONETARY POLICY NATIONAL CURRENCY NEGATIVE EXTERNALITIES OUTPUT OUTPUT GAP PAYMENT SYSTEM PAYROLL TAX PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES POLICY CREDIBILITY POLITICAL POWER PRIVATE CAPITAL PRIVATE CAPITAL INFLOWS PRIVATE INVESTMENT PRIVATE SECTOR PRIVATE SECTOR GROWTH PRIVATIZATION PROPERTY TAX PROPERTY TAXES PROVISIONS PUBLIC PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC GOODS PUBLIC INVESTMENTS PUBLIC SECTOR PUBLIC SPENDING PUBLIC-PRIVATE PARTNERSHIPS REAL ESTATE REFORM PROGRAM REGISTRATION SYSTEM REPAYMENT RESERVE RESERVES REVENUE COLLECTION REVENUE PERFORMANCE RISK MANAGEMENT SALES TAX SALES TAXES SHAREHOLDERS SINGLE TAX SMALL ENTERPRISES SOCIAL PROTECTION SUSTAINABLE GROWTH TAX TAX ADMINISTRATION TAX AUDIT TAX BASE TAX BASES TAX CODE TAX COLLECTION TAX COLLECTIONS TAX COMPLIANCE TAX COMPLIANCE COSTS TAX CUTS TAX EVASION TAX EXPENDITURES TAX FRAMEWORK TAX INCREASES TAX LAWS TAX LEGISLATION TAX OFFICES TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REVENUE TAX REVENUES TAX RULES TAX SAVINGS TAX STRUCTURE TAX SYSTEM TAX SYSTEMS TAX WEDGE TAXABLE INCOME TAXATION TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICES TAXPAYERS TECHNICAL ASSISTANCE TECHNOLOGICAL CHANGE TRADING TRANSACTION TRANSPARENCY TRANSPARENCY INITIATIVE TRUST FUND TURNOVER TURNOVER TAX TURNOVER TAXES VALUE ADDED TAX WITHHOLDING TAX The 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. 2014-04-01T20:51:29Z 2014-04-01T20:51:29Z 2013-09 http://documents.worldbank.org/curated/en/2013/09/19010009/tax-glance-eca-countries http://hdl.handle.net/10986/17566 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ Washington, DC Publications & Research :: Working Paper Publications & Research Europe and Central Asia Central Asia Europe and Central Asia Eastern Europe |