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.
General
Imprint: |
Routledge
|
Country of origin: |
United Kingdom |
Release date: |
February 2022 |
First published: |
2006 |
Authors: |
Gerard Turley
|
Dimensions: |
229 x 152 x 14mm (L x W x T) |
Format: |
Paperback
|
Pages: |
194 |
ISBN-13: |
978-1-138-35778-5 |
Categories: |
Books >
Business & Economics >
Economics >
General
|
LSN: |
1-138-35778-2 |
Barcode: |
9781138357785 |
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