Taxation and Public Finance in Transition and Developing Economies

Editors: McGee, Robert W. (Ed.)

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  • Covers bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in numerous countries and developing areas, and more
  • Discusses tax harmonization vs. tax competition
  • Considers taxation in several former Soviet republics, Eastern Europe and China
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eBook $219.00
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  • ISBN 978-0-387-25712-9
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Hardcover $279.99
price for USA in USD
Softcover $279.99
price for USA in USD
About this book

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.

About the authors

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.

Table of contents (36 chapters)

Table of contents (36 chapters)
  • Bureaucracy, Corruption and Tax Compliance

    Pages 3-10

    Riahi-Belkaoui, Ahmed

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

    Pages 11-23

    Hoek, M. Peter van

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

    Pages 25-38

    Machan, Tibor R.

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

    Pages 39-53

    McGee, Robert W. (et al.)

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

    Pages 57-65

    McGee, Robert W.

Buy this book

eBook $219.00
price for USA in USD
  • ISBN 978-0-387-25712-9
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $279.99
price for USA in USD
Softcover $279.99
price for USA in USD
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Bibliographic Information

Bibliographic Information
Book Title
Taxation and Public Finance in Transition and Developing Economies
Editors
  • Robert W. McGee
Copyright
2008
Publisher
Springer US
Copyright Holder
Springer-Verlag US
eBook ISBN
978-0-387-25712-9
DOI
10.1007/978-0-387-25712-9
Hardcover ISBN
978-0-387-25711-2
Softcover ISBN
978-1-4419-3823-7
Edition Number
1
Number of Pages
X, 680
Topics