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020 a| 9780815398561;

020 a| 0815398565 (Trade Cloth)c| USD 149.95 Retail Price (Taylor & Francis Group)9| Active Record;

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100 1 a| Turley, Gerarde| Author?| UNAUTHORIZED;

245 10 a| Transition, Taxation and the Stateh| [electronic resource];

260 a| New York : b| Routledgea| Florence : b| Taylor & Francis Group [Distributor];

300 a| 193 p.;

506 a| Available only to authorized users.;

520 8 a| Annotationb| 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.;

538 a| Mode of access: World Wide Web;

650 4 a| Tax Collection;

650 4 a| Taxationx| Europe;

650 4 a| Taxationx| Russia (Federation);

650 4 a| Former Soviet Republicsx| Economic Conditions;

655 0 a| Electronic books.=| ^A491897;

856 40 z| Full text available from Ebook Central - Academic Completeu| https://ebookcentral.proquest.com/lib/eastcarolina/detail.action?docID=429862;

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Transition, Taxation and the State

Author/creator	Turley, Gerard Author
Format	Electronic
Publication Info	New York : Routledge Florence : Taylor & Francis Group [Distributor]
Description	193 p.
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subjects	Tax Collection Taxation--Europe. Taxation--Russia (Federation). Former Soviet Republics--Economic Conditions.

Summary	Annotation 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.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
ISBN	9780815398561
ISBN	0815398565 (Trade Cloth) Active Record
Standard identifier#	9780815398561
Stock number	K344854 00081154

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Transition, Taxation and the State

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