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This in-depth volume explores taxation and public finance reforms across both transition and developing economies. As the third in a series examining accounting and financial-system reforms, it combines theoretical perspectives and comparative studies across diverse contexts.
Structure:
Part I – General Studies: Covers tax compliance, corruption, public budgeting, and fiscal policy.
Part II – Comparative Analyses: Nine chapters comparing public finance across regions.
Part III – Regional/Case Studies: Twenty-three national and regional case studies, including in Eastern Europe, Central Asia, Latin America, Africa, and China.
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Key themes:
Bureaucracy, corruption, linkages between compliance and tax ethics
Tax structures in EU enlargement, China, post-Soviet states
Debates over tax harmonization versus competition
Fiscal policy effectiveness, revenue mobilization, and philosophy of taxation
Sub Title:
Edition: 1st
Volume:
Publisher: Springer
Publishing Year: 2008
ISBN: 9780387257112
Pages: 680