Transition, Taxation and the State (Transition & Development) - Hardcover

Turley, Gerard

 
9780754643685: Transition, Taxation and the State (Transition & Development)
Hardcover
ISBN 10: 0754643689 ISBN 13: 9780754643685
Publisher: 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.

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About the Author

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

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Publisher
Ashgate Publishing Limited
Publication date
2006
Language
English
ISBN 10 
0754643689
ISBN 13 
9780754643685
Binding
Hardcover
Number of pages
192

Other Popular Editions of the Same Title

9781138357785: Transition, Taxation and the State

Featured Edition

ISBN 10:  1138357782 ISBN 13:  9781138357785
Publisher: Routledge, 2022
Softcover