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Economics/Finances Gerald Turley - Transition, Taxation And the State

Posted on 2010-03-16




Name:Economics/Finances Gerald Turley - Transition, Taxation And the State
ASIN/ISBN:0754643689
Language:English
File size:1.03 Mb
Publisher: Ashgate Publishing
Publish Date: 2006-03-30
ISBN: 0754643689
File Type: PDF
Pages: 177 pages
File Size: 1.03 MB
   Economics/Finances Gerald Turley - Transition, Taxation And the State

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Gerald Turley - Transition, Taxation And the State

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. This book will prove detailed and enlightening reading for all those concerned with tax administration in transition countries from both economic and political perspectives.

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