A Destination VAT for CIS Trade

Author: Ms. Victoria J Perry, Ms. Katherine Baer, and Mr. Emil M Sunley

Volume/Issue: Volume 1996 Issue 035

Publication date: April 1996

ISBN: 9781451978551

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Exports and Imports , Taxation - General , International Taxation , WP , VAT , CIS countries , trade , country , export , CIS trade , CIS country , CIS imports , CIS state , importing country , tax authority , Destination-based taxation , Value-added tax , Exports , Imports , Tariffs , Central Asia

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Summary

In all of the new countries formed after the dissolution of the Soviet Union, other than the Baltics, the value-added taxes (VATs) adopted were “hybrid” VATs that treat CIS trade differently from trade with the rest of the world. This paper inquires whether this is appropriate. The paper concludes that it would be better if all CIS countries applied the destination principle to CIS trade as well as to trade with the rest of the world. The paper addresses the economic, administrative and revenue allocation considerations underlying this decision.