Transition, Taxation and the State - Couverture souple

Turley, Gerard

 
9781138357785: Transition, Taxation and the State

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. 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.

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À propos de l'auteur

Gerard Turley

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Autres éditions populaires du même titre

9780754643685: Transition, Taxation And the State

Edition présentée

ISBN 10 :  0754643689 ISBN 13 :  9780754643685
Editeur : Ashgate Publishing Limited, 2006
Couverture rigide