Estimating VAT Revenues from Tax Reform in Transition Economies

  • Yolanda K. Kodrzycki


Quantitative analysis is a key aspect of the design and evaluation of tax policy. To make informed decisions, policy makers should know how much revenue is collected and from whom. Tax reforms planned for transition economies should include the introduction not only of new tax structures but also of new models to estimate revenues. Preliminary methodologies can be developed in time to influence the current discussions on the design of tax legislation. These efforts will also lay the groundwork for the further development of databases and models that will be used to evaluate tax policy in the years ahead.


Transition Economy Macroeconomic Forecast Revenue Estimate Taxpayer Compliance Macroeconomic Projection 
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Copyright information

© Macmillan Press Ltd 1998

Authors and Affiliations

  • Yolanda K. Kodrzycki

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