Taxation and Public Finance in Transition and Developing Economies

1. Front Matter

   Pages 1-8

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2. General Studies

   1. Front Matter

      Pages 1-1

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   2. Bureaucracy, Corruption and Tax Compliance

      • Ahmed Riahi-Belkaoui

      Pages 3-10

   3. Enlarging the European Union: Taxation and Corruption in the New Member States

      • M. Peter van der Hoek

      Pages 11-23

   4. No Taxation With or Without Representation: Completing the Revolutionary Break with Feudalist Practices

      • Tibor R. Machan

      Pages 25-38

   5. Enhancing Efficiency of Government Budget and Fiscal Policy: Some Advice for Transition and Developing Economies

      • Robert W. McGee, Yeomin Yoon

      Pages 39-53

3. Comparative Studies

   1. Front Matter

      Pages 55-55

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   2. A Comparative Study of Indirect Taxes in Transition Economies and the European Union

      • Robert W. McGee

      Pages 57-65

   3. Tax Administration Costs in Transition Economies and the OECD: A Comparative Study

      • Robert W. McGee

      Pages 67-80

   4. A Comparative Study of Tax Misery and Tax Happiness in Transition Economies and the European Union

      • Robert W. McGee

      Pages 81-92

   5. Fiscal Freedom in Transition Economies and the OECD: A Comparative Study

      • Robert W. McGee

      Pages 93-118

   6. Trends in the Ethics of Tax Evasion: An Empirical Study of 10 Transition Economies

      • Robert W. McGee

      Pages 119-136

   7. Tax Evasion, Tax Misery and Ethics: Comparative Studies of Korea, Japan and China

      • Robert W. McGee

      Pages 137-165

   8. The Ethics of Tax Evasion: A Comparative Study of Bosnian and Romanian Opinion

      • Robert W. McGee, Meliha Basic, Michael Tyler

      Pages 167-183

   9. Tax Evasion and Ethics: A Comparative Study of the USA and Four Latin American Countries

      • Robert W. McGee, Silvia López Paláu

      Pages 185-224

   10. Tax Competition: Can Slovenia Learn Anything from Ireland?

       • Sheila Killian, Mitja Čok, Aljoša Valentinčič

       Pages 225-236

4. Country & Regional Studies

   1. Front Matter

      Pages 237-237

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   2. A Survey of Argentina on the Ethics of Tax Evasion

      • Robert W. McGee, Marcelo J. Rossi

      Pages 239-261

   3. Taxation in the Republic of Armenia: An Overview and Discussion from the Perspectives of Law, Economics and Ethics

      • Robert W. McGee

      Pages 263-276

   4. Opinions on Tax Evasion in Armenia

      • Robert W. McGee, Tatyana B. Maranjyan

      Pages 277-307

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

• Finance
• accounting and financial system reform
• corruption and tax compliance
• developing economies
• tax harmonization vs. tax competition

• Florida International University, North Miami, USA

  Robert W. McGee

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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