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  • 1. Introduction
    • 1.1. Tax regimes prior to liberalization
    • 1.2. The role of technical assistance in CEE/FSU tax reform
    • 1.3. Tax reform in the sequencing of reforms
    • 1.4. Paths to reform
  • 2. Value-added tax (VAT)
    • 2.1. Accrual accounting
    • 2.2. Exemptions
    • 2.3. Obtaining credits and export refunds
    • 2.4. Summary
  • 3. Income taxation
    • 3.1. Individual income tax (Personal income tax, PIT)
    • 3.2. Entity (corporate) taxation
  • 4. Tariffs and excises
    • 4.1. Excises
    • 4.2. Tariffs
  • 5. Property tax
  • 6. Summary
  • References
  • Appendix A
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