Transition, taxation and the State /

Turley, Gerald.

Transition, taxation and the State / Gerald Turley. - Aldershot, England ; Burlington, VT : Ashgate, ©2006. - 1 online resource (xvi, 177 pages). - Transition and development . - Transition and development. .

Includes bibliographical references (pages 155-166) and index.

Tax, Transition and the State: The Case of Russia -- Budget Softness and the Russian Enterprise Sector -- Tax Arrears and the Romanian Enterprise Sector -- Effective Tax Administration in Transition Countries -- Tax Capacity and Effort in Transition Countries.

"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."--BOOK JACKET. Title Summary field provided by Blackwell North America, Inc. All Rights Reserved.


English.

9780754681212 (electronic bk.) 0754681211 (electronic bk.) 0754643689 9780754643685 (alk. paper) (alk. paper) 1351144227 9781351144223 1281097241 9781281097248 9786611097240 6611097244




Tax collection--Europe, Eastern.
Tax collection--Former Soviet republics.
Tax collection--Russia (Federation)
Impôt--Recouvrement--Europe de l'Est.
Impôt--Recouvrement--Ex-URSS.
Impôt--Recouvrement--Russie.
BUSINESS & ECONOMICS--International--Taxation.
Tax collection.
Wirtschaftssystem
Systemtransformation
Steuer


Eastern Europe.
Russia (Federation)
Soviet Union--Former Soviet republics.
Osteuropa


Electronic books.
Electronic books.

HJ2320.E852 / T87 2006eb

336.2/00947

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