Transition, Taxation And the State (Transition And Development) - Hardcover

Turley, Gerald

Hardcover

ISBN 10: 0754643689 ISBN 13: 9780754643685

Verlag: Ashgate Publishing Limited, 2006

Inhaltsangabe

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.

Über diesen Titel

Über die Autorin bzw. den Autor

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

Details zur Ausgabe

• Verlag: Ashgate Publishing Limited
• Erscheinungsdatum: 2006
• Sprache: Englisch
• ISBN 10: 0754643689
• ISBN 13: 9780754643685
• Einband: Gebundene Ausgabe
• Anzahl der Seiten: 177
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: Nicht verfügbar