Transition Taxation and the State at Meripustak

Transition Taxation and the State

Books from same Author: Gerard Turley

Books from same Publisher: Ashgate Publishing

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  • General Information  
    Author(s)Gerard Turley
    PublisherAshgate Publishing
    ISBN9780754643685
    Pages192
    BindingHardcover
    LanguageEnglish
    Publish YearMarch 2006

    Description

    Ashgate Publishing Transition Taxation and the State by Gerard Turley

    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.