Transition, Taxation And the State (Transition and Development)
Gerald Turley
In economic terms three of the most important and controversial issues of our times are transition, taxation and the role of the state. This book examines the core associated problems of tax payment and collection in the context of transition from a centrally planned economy to a market economy and the persistence of the 'soft budget' constraint. While differences between the experiences of transition states vary, the attitude of the state towards the control of the tax discipline, its efficiency and vulnerability to corruption is shown to be a key issue, in particular when political constraints are often more pressing than tax design or economic constraints. This book will prove detailed and enlightening reading for all those concerned with tax administration in transition countries from both economic and political perspectives.
Anno:
2006
Casa editrice:
Ashgate
Lingua:
english
Pagine:
177
ISBN 10:
0754681211
ISBN 13:
9780754681212
File:
PDF, 657 KB
IPFS:
,
english, 2006