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Taxation and Public Finance in Transition and Developing Economies

Editat de Robert W. McGee
en Limba Engleză Hardback – 24 aug 2008
Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.
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Specificații

ISBN-13: 9780387257112
ISBN-10: 038725711X
Pagini: 680
Ilustrații: X, 680 p.
Dimensiuni: 156 x 234 x 36 mm
Greutate: 1.09 kg
Ediția:2008
Editura: Springer Us
Colecția Springer
Locul publicării:New York, NY, United States

Public țintă

Academic/professional/technical: Research and professional

Descriere

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 I consists of four general studies on various aspects of tax compliance, corruption, budget efficiency and fiscal policy. Part II includes nine comparative studies of various aspects of public finance. Part III consists of 23 country and regional studies of countries in Europe, Asia, Latin America and Africa. Florida International University Robert W. McGee v Table of Contents Preface v PART ONE: GENERAL STUDIES

Cuprins

General Studies.- Bureaucracy, Corruption and Tax Compliance.- Enlarging the European Union: Taxation and Corruption in the New Member States.- No Taxation With or Without Representation: Completing the Revolutionary Break with Feudalist Practices.- Enhancing Efficiency of Government Budget and Fiscal Policy: Some Advice for Transition and Developing Economies.- Comparative Studies.- A Comparative Study of Indirect Taxes in Transition Economies and the European Union.- Tax Administration Costs in Transition Economies and the OECD: A Comparative Study.- A Comparative Study of Tax Misery and Tax Happiness in Transition Economies and the European Union.- Fiscal Freedom in Transition Economies and the OECD: A Comparative Study.- Trends in the Ethics of Tax Evasion: An Empirical Study of 10 Transition Economies.- Tax Evasion, Tax Misery and Ethics: Comparative Studies of Korea, Japan and China.- The Ethics of Tax Evasion: A Comparative Study of Bosnian and Romanian Opinion.- Tax Evasion and Ethics: A Comparative Study of the USA and Four Latin American Countries.- Tax Competition: Can Slovenia Learn Anything from Ireland?.- Country & Regional Studies.- A Survey of Argentina on the Ethics of Tax Evasion.- Taxation in the Republic of Armenia: An Overview and Discussion from the Perspectives of Law, Economics and Ethics.- Opinions on Tax Evasion in Armenia.- Opinions on Tax Evasion in Asia.- Monitoring of Tax Corruption in Transition Economies: Evidence from Bulgaria.- Taxation and Compliance of Small Business in Transition Economies: Lessons from Bulgaria.- Tax System Change: The Bulgarian Experience.- A Survey of Chinese Business and Economics Students on the Ethics of Tax Evasion.- Tax Reform Needs in China and the United States: Perhaps a Chance to Learn from Each Other.- The Croatian Tax System: From Consumption Based to Income-Based.- The Ethics of Tax Evasion: A Survey of Estonian Opinion.- The Ethics of Tax Evasion: A Survey of Guatemalan Opinion.- A Study of Tax Evasion Ethics in Kazakhstan.- Attitudes toward Tax Evasion in Mali.- Pension Reform in Romania: How Far Should It Go?.- Tax Reforms in Russia: The Introduction of the Unified Social Tax.- Taxation, Transition and the State: The Case of Russia.- The Ethics of Tax Evasion: A Survey of Slovak Opinion.- Taxation and Public Finance in the Slovak Republic.- Opinions on Tax Evasion in Thailand.- VAT in Ukraine: An Interim Report.- The Ethics of Tax Evasion: An Empirical Study of Business and Economics Student Opinion in Ukraine.- A Survey of Vietnamese Opinion on the Ethics of Tax Evasion.

Notă biografică

Robert W. McGee is a professor at the Florida International University, USA. He has doctorates in accounting, economics, law and philosophy. He is an attorney, certified public accountant, certified management accountant and economist and has worked on the USAID Accounting Reform projects in Russia, Armenia and Bosnia & Herzegovina and was a nonresident advisor for the USAID Accounting Reform projects in Georgia and Kazakhstan. He has published more than 40 books and more than 300 scholarly articles in the fields of accounting, taxation, economics, law and philosophy. He is co-author of Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia, which is forthcoming from Springer Science. One of his other recent books is The Philosophy of Taxation and Public Finance, published by Kluwer Academic Publishers.

Textul de pe ultima copertă

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.

Caracteristici

The editor has assembled a stellar group of experts to write about their fields
Topics include bureacracy, corruption and tax compliance; public finance in developing economies; taxation in numerous countries and developing areas