Transition, Taxation and the State

ISBN-13: 9781138357785 / Angielski / Miękka / 2022 / 194 str.

Gerard Turley

Opis

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.

Spis treści

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.

O autorze

Gerard Turley