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Title Taxation and public finance in transition and developing economies / edited by Robert W. McGee
Published New York, NY : Springer, ©2008

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Description 1 online resource (x, 680 pages) : illustrations
Contents Bureaucracy, corruption and tax compliance / Ahmed Riahi-Belkaoui -- Enlarging the European Union : taxation and corruption in the new member states / M. Peter van der Hoek -- No taxation with or without representation : completing the revolutionary break with feudalist practices / Tibor R. Machan -- Enhancing efficiency of government budget and fiscal policy / Robert W. McGee and Yeomin Yoon -- A comparative study of indirect taxes in transition economies and the European Union / Robert W. McGee -- Tax administration costs in transition economies and the OECD : a comparative study / Robert W. McGee -- A comparative study of tax misery and tax happiness in transition economies and the European Union / Robert W. McGee -- Fiscal freedom in transition economies and the OECD : a comparative study / Robert W. McGee -- Trends in the ethics of tax evasion : an empirical study of ten transition economies / Robert W. McGee -- Tax evasion, tax misery and ethics : comparative studies of Korea, Japan and China / Robert W. McGee -- The ethics of tax evasion : a comparative study of Bosnian and Romanian opinion / Robert W. McGee, Meliha Basic, and Michael Tyler -- Tax evasion and ethics : a comparative study of the USA and four Latin American countries / Robert W. McGee and Silvia López Paláu -- Tax competition : can Slovenia learn anything from Ireland? / Sheila Killian, Mitja Čok, and Aljoša Valentinčič -- A survey of Argentina on the ethics of tax evasion / Robert W. McGee and Marcelo J. Rossi -- Taxation in the Republic of Armenia : an overview and discussion from the perspectives of law, economics and ethics / Robert W. McGee -- Opinions on tax evasion in Armenia / Robert W. McGee and Tatyana B. Maraniyan -- Opinions on tax evasion in Asia / Robert W. McGee -- Monitoring of tax corruption in transition economies : evidence from Bulgaria / Konstantin V. Pashev -- Tax compliance of small business in transition economies : lessons from Bulgaria / Konstantin V. Pashev -- Tax system change : the Bulgarian experience / Georgi Smatrakalev -- A survey of Chinese business and economics students on the ethics of tax evasion / Robert W. McGee and Yuhua An -- Tax reform needs in China and the United States : perhaps a chance to learn from each other / Robert Sarikas [and others] -- The Croatian tax system : from consumption-based to income-based / Helena Blažić -- The ethics of tax evasion : a survey of Estonian opinion / Robert W. McGee, Jaan Alver, and Lehte Alver -- The ethics of tax evasion : a survey of Guatemalan opinion / Robert W. McGee and Christopher Lingle -- A study of tax evasion ethics in Kazakhstan / Robert W. McGee and Galina G. Preobragenskaya -- Attitudes toward tax evasion in Mali / Robert W. McGee and Bouchra M'Zali -- Pension reform in Romania : how far should it go? / Oana Diaconu -- Tax reforms in Russia : the introduction of the unified social tax / Andrei Kuznetsov and Lubov Goncharenko -- Taxation, transition and the state : the case of Russia / Gerard Turley -- The ethics of tax evasion : a survey of Slovak opinion / Robert W. McGee and Radoslav Tusan -- Taxation and public finance in the Slovak Republic / Vincent Šoltés and Emília Jakubíková -- Opinions on tax evasion in Thailand / Robert W. McGee -- VAT in Ukraine : an interim report / Richard M. Bird -- The ethics of tax evasion : an empirical study of business and economics student opinion in Ukraine / Irina Nasadyuk and Robert W. McGee -- A survey of Vietnamese opinion on the ethics of tax evasion / Robert W. McGee
Summary 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
Bibliography Includes bibliographical references and index
Notes English
Print version record
Subject Finance, Public -- Developing countries
Finance, Public -- Former communist countries
Taxation -- Developing countries
Taxation -- Former communist countries
Tax evasion -- Developing countries -- Public opinion
Tax evasion -- Former communist countries -- Public opinion
Tax administration and procedure -- Developing countries
Tax administration and procedure -- Former communist countries
Fiscal policy -- Developing countries
Fiscal policy -- Former communist countries
BUSINESS & ECONOMICS -- Public Finance.
Finance, Public -- Former communist countries.
Taxation -- Developing countries.
Taxation -- Former communist countries.
Tax evasion -- Developing countries -- Public opinion.
Tax evasion -- Former communist countries -- Public opinion.
Tax administration and procedure -- Developing countries.
Tax administration and procedure -- Former communist countries.
Fiscal policy -- Developing countries.
Fiscal policy -- Former communist countries.
Finance, Public -- Developing countries.
Science économique.
Affaires.
Economie de l'entreprise.
Finance, Public
Fiscal policy
Tax administration and procedure
Tax evasion -- Public opinion
Taxation
Developing countries
Former communist countries
Form Electronic book
Author McGee, Robert W.
ISBN 9780387257112
038725711X
9780387257129
0387257128
1281926841
9781281926845
9786611926847
6611926844