Transition, taxation and the State / Gerald Turley.

Format:

Book

Author/Creator:

Turley, Gerald.

Series:

Transition and development.

Transition and development

Language:

English

Subjects (All):

Tax collection--Europe, Eastern.

Tax collection.

Tax collection--Former Soviet republics.

Tax collection--Russia (Federation).

Physical Description:

1 online resource (194 p.)

Edition:

1st ed.

Place of Publication:

Aldershot, England ; Burlington, VT : Ashgate, c2006.

Language Note:

English

Summary:

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.

Contents:

Cover; Contents; List of Tables; List of Figures; List of Abbreviations; Foreword; Acknowledgements; 1 Introduction; 2 Tax, Transition and the State: The Case of Russia; 3 Budget Softness and the Russian Enterprise Sector; 4 Tax Arrears and the Romanian Enterprise Sector; 5 Effective Tax Administration in Transition Countries; 6 Tax Capacity and Effort in Transition Countries; 7 Conclusion; Bibliography; Index

Notes:

Description based upon print version of record.

Includes bibliographical references (p. [155]-166) and index.

ISBN:

1-351-14422-7

1-281-09724-1

9786611097240

0-7546-8121-1

OCLC:

437113712