tailieunhanh - Transition, Taxation and the State

Revenue erosion and lax payments discipline, manifesting itself in low revenue mobilisation, ineffective tax collection and widespread non-compliance, have been a problem in many ex-socialist countries since the start of transition. This book examines the problems of tax payments discipline and collection in the transition countries of Central and Eastern Europe and the former Soviet Union in the context of economic transition from a centrally planned economy to a market economy, the transformation of a socialist state to a capitalist state, the nexus between government and business, and the persistence of the soft budget constraint. Much of the literature on. | ASHGATE Transition Taxation and the State Gerard Turley ASHGATE e-BOOK TRANSITION TAXATION AND THE STATE Transition and Development Series Editor Professor Ken Morita Faculty of Economics Hiroshima University Japan The Transition and Development series aims to provide high quality research books that examine transitional and developing societies in a broad sense - including countries that have made a decisive break with central planning as well as those in which governments are introducing elements of a market approach to promote development. Books examining countries moving in the opposite direction will also be included. Titles in the series will encompass a range of social science disciplines. As a whole the series will add up to a truly global academic endeavour to grapple with the questions transitional and developing economies pose. Also in the series Estonia the New EU Economy Building a Baltic Miracle Edited by Helena Hannula Slavo Radosevic and Nick von Tunzelmann ISBN 0 7546 4561 4 The Periphery of the Euro Monetary and Exchange Rate Policy in CIS Countries Edited by Lúcio Vinhas de Souza and Philippe De Lombaerde ISBN 0 7546 4517 7 The Institutional Economics of Russia s Transformation Edited by Anton N. Oleinik ISBN 0 7546 4402 2 The Polish Miracle Lessons for the Emerging Markets Edited by Grzegorz W. Kolodko IsBn 0 7546 4535 5 Organizational Change in Transition Societies Josef Langer Niksa Alfirevic and Jurica Pavicic ISBN 0 7546 4464 2 Beyond Transition Development Perspectives and Dilemmas Edited by Marek Dabrowski Ben Slay and Jaroslaw Neneman ISBN 0 7546 3970