Οι εύπορες χώρες χρησιμοποίησαν διαφορετικό επίπεδο και δομή φόρων όταν βρίσκονταν σε κατώτερα επίπεδα οικονομικής ανάπτυξης.
Wealthy countries used a different level and structure of taxes when they were at an inferior level of economic development. How does this fact bear on the suggestion, which some have made, of using their current taxation systems as signposts for tax reform in transition countries? And which best practices does one have in mind?