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Fiscal Policy of CIS Countries in 1993-1995

Introduction

This paper is based exclusively on official data, provided by the State Statistical Office of CIS (Goskomstat of the CIS). Reports by Goskomstat of the CIS on fiscal and monetary issues are rather uncomplete, even in comparison with data from some of the CIS national statistical agencies.

There are significant gaps in the data from some countries. As for reliability of the available fiscal statistics, the least reliable and complete data we have concerns Georgia and Tadjikistan, i.e., states with unsettled internal conflicts. Thus, the CIS Statistics Committee's information for execution of budget in Georgia covers only the year of 1992. For all that, the interpreted revenue items (value-added tax, excises, profit tax, and tax on income of natural persons) account for only 31.8% of revenues in Georgia's consolidated budget for 1992.