Taxation and Public Finance in Transition and Developing Economies

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Robert W. McGee
Springer Science & Business Media, 2008 M08 25 - 680 páginas
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

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Contenido

Bureaucracy Corruption and Tax Compliance
3
Enlarging the European Union Taxation and Corruption in the New Member States
11
No Taxation with or without Representation Completing the Revolutionary Break with Feudalist Practices
24
Enhancing Efficiency of Government Budget and Fiscal Policy
39
COMPARATIVE STUDIES
54
A Comparative Study of Indirect Taxes in Transition Economies and the European Union
55
Tax Administration Costs in Transition Economies and the OECD A Comparative Study
67
A Comparative Study of Tax Misery and Tax Happiness in Transition Economies and the European Union
81
Tax Compliance of Small Business in Transition Economies Lessons from Bulgaria
363
Tax System Change The Bulgarian Experience
389
A Survey of Chinese Business and Economics Students on the Ethics of Tax Evasion
409
Tax Reform Needs in China and the United States Perhaps a Chance to Learn from Each Other
423
The Croatian Tax System From ConsumptionBased to IncomeBased
433
The Ethics of Tax Evasion A Survey of Estonian Opinion
460
The Ethics of Tax Evasion A Survey of Guatemalan Opinion
481
A Study of Tax Evasion Ethics in Kazakhstan
497

Fiscal Freedom in Transition Economies and the OECD A Comparative Study
93
Trends in the Ethics of Tax Evasion An Empirical Study of Ten Transition Economies
119
Tax Evasion Tax Misery and Ethics Comparative Studies of Korea Japan and China
137
The Ethics of Tax Evasion A Comparative Study of Bosnian and Romanian Opinion
166
Tax Evasion and Ethics A Comparative Study of the USA and Four Latin American Countries
185
Tax Competition Can Slovenia Learn Anything from Ireland?
225
COUNTRY REGIONAL STUDIES
237
A Survey of Argentina on the Ethics of Tax Evasion
238
Taxation in the Republic of Armenia An Overview and Discussion from the Perspectives of Law Economics and Ethics
263
Opinions on Tax Evasion in Armenia
277
Opinions on Tax Evasion in Asia
308
Monitoring of Tax Corruption in Transition Economies Evidence from Bulgaria
321
Attitudes Toward Tax Evasion in Mali
511
Pension Reform in Romania How Far Should It Go?
518
Tax Reforms in Russia The Introduction of the Unified Social Tax
533
Taxation Transition and the State The Case of Russia
546
The Ethics of Tax Evasion A Survey of Slovak Opinion
575
Taxation and Public Finance in the Slovak Republic
602
Opinions on Tax Evasion in Thailand
609
VAT in Ukraine An Interim Report
621
The Ethics of Tax Evasion An Empirical Study of Business and Economics Student Opinion in Ukraine
639
A Survey of Vietnamese Opinion on the Ethics of Tax Evasion
663
Index
675
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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.

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