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Value-added Taxes in Central and Easterneuropean Countries : a Comparative Survey and Evaluation


This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
OECD - Personal Name
04 VAL oec
04 VAL oec
Book
English
OECD Publishing
1998
Paris
159 p.; 24 cm
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