Transition, Taxation And the State - Couverture rigide

Turley, Gerard

Couverture rigide

ISBN 10 : 0754643689 ISBN 13 : 9780754643685

Editeur : Ashgate Publishing Limited, 2006

Synopsis

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.

A propos du livre

À propos de l?auteur

Gerard Turley is Lecturer in the Economics Department at the National University of Ireland, Galway, Ireland.

Détails de l'édition

• Éditeur: Ashgate Publishing Limited
• Date d'édition: 2006
• Langue: anglais
• ISBN 10: 0754643689
• ISBN 13: 9780754643685
• Reliure: Relié
• Nombre de pages: 192
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible