Transition, Taxation and the State

Gerard Turley (Autor)

Buch | Softcover

193 Seiten

2022
Routledge (Verlag)
978-1-138-35778-5 (ISBN)

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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. Transition, Taxation and the State will prove detailed and enlightening reading for all those concerned with tax administration in transition countries from both economic and political perspectives.

Gerard Turley

Contents: Introduction; Tax, transition and the State: the case of Russia; Budget softness and the Russian enterprise sector; Tax arrears and the Romanian enterprise sector; Effective tax administration in transition countries; Tax capacity and effort in transition countries; Conclusion; Bibliography; Index.

Erscheinungsdatum	10.03.2022
Verlagsort	London
Sprache	englisch
Maße	159 x 229 mm
Gewicht	285 g
Themenwelt	Wirtschaft ► Volkswirtschaftslehre
ISBN-10	1-138-35778-2 / 1138357782
ISBN-13	978-1-138-35778-5 / 9781138357785
Zustand	Neuware