Transition, Taxation and the State
1st Edition
Published on 30. November 2017
193 pages
978-1-351-14423-0 (ISBN)
Description
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.
More details
Edition
1. Auflage
Language
English
Place of publication
London
United Kingdom
Publishing group
Taylor & Francis Ltd
Target group
College/higher education
ISBN-13
978-1-351-14423-0 (9781351144230)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Gerard Turley
Transition, Taxation and the State
Book
02/2022
1st Edition
Routledge
€54.80
Shipment within 10-20 days
Gerard Turley
Transition, Taxation and the State
Book
11/2017
1st Edition
Routledge
€215.41
Shipment within 15-20 days
Person
Gerard Turley
Content
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.
