Priorities for Further Fiscal Reforms in the Commonwealth of Independent States
Опубликовано на портале: 19-11-2003
IMF Working Paper Series. 2003. Vol. 03. No. 209.Организация: International Monetary Fund (International Monetary Fund)
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.
Reforming Tax Systems: Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union
IMF Working Paper Series. 2003. Vol. 03. No. 173.
Управление бюджетным дефицитом в учреждениях высшего образования: Современный международный опыт и практика
Университетское управление. 1997. № 1(1).