A01=Gerard Turley
Actual Tax Ratio
Author_Gerard Turley
budget constraints
Category=KCM
CIS CIS
corruption in public sector
EBRD Transition Indicator
economic transition
Effective Tax Administration
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
EU Benchmark
fiscal policy
FYR Macedonia
IMF's Government Finance Statistics
IMF’s Government Finance Statistics
Inter-enterprise Arrears
Overdue Debts
Overdue Taxes
post-socialist tax administration
Postsocialist Russia
public finance
Revenue Erosion
State Enterprise Relationship
Statutory Tax Rates
Tax Administration
Tax Arrears
Tax Capacity
Tax Collection Problems
tax compliance strategies
Tax Debts
Tax Effort
Tax Ratio
Transition Countries
Unofficial Economy
Vat System
Working Capital
Product details
- ISBN 9780815398561
- Weight: 520g
- Dimensions: 159 x 229mm
- Publication Date: 29 Nov 2017
- Publisher: Taylor & Francis Inc
- Publication City/Country: US
- Product Form: Hardback
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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.
