Description
| Product ID: | 9781138357785 |
| Product Form: | Paperback / softback |
| Country of Manufacture: | GB |
| Title: | Transition, Taxation and the State |
| Authors: | Author: Gerard Turley |
| Page Count: | 194 |
| Subjects: | Economics, Economics, Development economics and emerging economies, Development economics & emerging economies |
| Description: | Select Guide Rating 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. 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. |
| Imprint Name: | Routledge |
| Publisher Name: | Taylor & Francis Ltd |
| Country of Publication: | GB |
| Publishing Date: | 2022-02-28 |
