Transition, Taxation and the State  book cover
1st Edition

Transition, Taxation and the State

ISBN 9780815398561
Published November 29, 2017 by Routledge
193 Pages

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Book Description

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.

Table of Contents

Contents: Introduction; 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; Conclusion; Bibliography; Index.

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