Taxation and Public Finance in Transition and Developing Economies

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Robert W. McGee
Springer Science & Business Media, 2008 M12 10 - 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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Bureaucracy Corruption and Tax Compliance
3
Taxation and
11
Enhancing Efficiency of Government Budget and
39
A Comparative Study of Indirect Taxes in Transition
57
Tax Administration Costs in Transition Economies
67
A Comparative Study of Tax Misery and Tax
81
Fiscal Freedom in Transition Economies and the
93
An Empirical
119
Tax Compliance of Small Business in Transition
363
The Bulgarian Experience
389
A Survey of Chinese Business and Economics Students
409
vii
457
A Survey of Estonian
461
A Survey of Guatemalan
481
A Study of Tax Evasion Ethics in Kazakhstan
497
Attitudes Toward Tax Evasion in Mali
511

Comparative
137
A Comparative Study of
167
A Comparative Study of the
185
Can Slovenia Learn Anything from
225
A Survey of Argentina on the Ethics of Tax Evasion
239
An Overview
263
Opinions on Tax Evasion in Armenia
277
Opinions on Tax Evasion in Asia
309
Monitoring of Tax Corruption in Transition
321
The Introduction of the
533
The Case of Russia 547
546
A Survey of Slovak
575
Taxation and Public Finance in the Slovak Republic
603
An Interim Report
621
An Empirical Study of
639
A Survey of Vietnamese Opinion on the Ethics of Tax
663
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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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