Taxation and Public Finance in Transition and Developing Economies
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transit...
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| Định dạng: | Sách |
| Ngôn ngữ: | English |
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Springer
2017
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| Chủ đề: | |
| Truy cập trực tuyến: | http://repository.vnu.edu.vn/handle/VNU_123/26451 |
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| Tóm tắt: | Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap.
Taxation and Public Finance in Transition and Developing Economies is the third in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The second volume in the series examined some additional aspects of the reform in Russia and also looked at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia, Eastern Europe and Central Asia.
The present volume examines taxation and public finance in transition and developing economies. It is divided into three parts. Part 1 consists of four general studies on various aspects of tax compliance, corruption, budget efficiency and fiscal policy. Part 2 includes nine comparative studies of various aspects of public finance. Part 3 consists of 23 country and regional studies of countries in Europe, Asia, Latin America and Africa.
Table of contents (36 chapters)
Bureaucracy, Corruption and Tax Compliance
Riahi-Belkaoui, Ahmed
Pages 3-10
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Enlarging the European Union: Taxation and Corruption in the New Member States
Hoek, M. Peter van
Pages 11-23
No Taxation With or Without Representation: Completing the Revolutionary Break with Feudalist Practices
Machan, Tibor R.
Pages 25-38
Enhancing Efficiency of Government Budget and Fiscal Policy: Some Advice for Transition and Developing Economies
McGee, Robert W. (et al.)
Pages 39-53
A Comparative Study of Indirect Taxes in Transition Economies and the European Union
McGee, Robert W.
Pages 57-65
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