In the Social Efficiency of Fiscal Policy, the author raises a number of questions regarding the social effects of fiscal policies conducted in the period prior to the countrys accession to the EU in 2007. Dr. Yankov discusses these issues in the perspective of fiscal sociology, which he considers to be the only promising approach to problems located at the intersection of economic analysis with sociology. This four-part study presents a conceptually well-grounded framework for viewing the social efficiency of taxes as a resultant value derived from the interaction between governing and...