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The Role Of Tax Reform In Central And Eastern European Economies
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Author :Centre for Co-operation with European Economies in Transition Publisher :Organization for Economic ISBN 13 :9789264135758 Total Pages :458 pages Book Rating :4.1/5 (357 download)
Book Synopsis The Role of Tax Reform in Central and Eastern European Economies by : Centre for Co-operation with European Economies in Transition
Download or read book The Role of Tax Reform in Central and Eastern European Economies written by Centre for Co-operation with European Economies in Transition and published by Organization for Economic. This book was released on 1991-01-01 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Reform in Economies in Transition by : Mr.Vito Tanzi
Download or read book Tax Reform in Economies in Transition written by Mr.Vito Tanzi and published by International Monetary Fund. This book was released on 1991-03 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high. This paper outlines the main characteristics of the tax systems in centrally-planned economies. It describes recent changes in those tax systems. Finally, it discusses the major difficulties that will be faced, and the errors that must be avoided, during the transition.
Book Synopsis The Development of Property Taxation in Economies in Transition by : Jane H. Malme
Download or read book The Development of Property Taxation in Economies in Transition written by Jane H. Malme and published by World Bank Publications. This book was released on 2001-01-01 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book details the context within which policy decisions and objectives for the property tax system are made in the transitional economies of Central and Eastern Europe. It shows how these policy decisions evolve as a part of the transitional reforms still in process. This book offers the chance to review the experiences of transitional countries in initiating and implementing fiscal instruments during a decade of enormous transformations. The research for the case studies, included in this book, was sponsored by the Lincoln Institute of Land Policy.
Book Synopsis Tax and Benefit Reform in Central and Eastern Europe by : David M. G. Newbery
Download or read book Tax and Benefit Reform in Central and Eastern Europe written by David M. G. Newbery and published by . This book was released on 1995 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes stock of the first five years of fiscal reform in the transitional economies of Central and Eastern Europe, comparing the structures of taxation and expenditure between countries, with the European Union and over time. The research concentrates on the experience of the Visegrd nations (Hungary, Poland and the Czech and Slovak Republics) since these countries were in the forefront of the transitional process and have made the most progress with tax reform. They all also have a strong statistical tradition that allows the transition process to be studied in great detail: going beyond the macro aggregates to probe the efficiency and distributional impact of reforms at the household and enterprise level, the studies analyze survey data ranging in size from several hundred enterprises to over 100,000 individuals. The book divides into three pairs of chapters: the first pair examines the impact of tax and benefit reforms on households; the second deals with the taxation of enterprises, in many ways the pivot of tax reform and the sector presenting some of the greatest challenges; and the third focuses on the critical area of labour market policy, where institutions have had to be created from virtually nothing in a very short period. Taken together, these contributions teach important lessons about the design, sequencing and impact of tax and benefit reforms, not only for further reforms in the Visegrd nations, but also for countries further east.
Book Synopsis The Political Economy of Fiscal Reform in Central-Eastern Europe by : Frank Bönker
Download or read book The Political Economy of Fiscal Reform in Central-Eastern Europe written by Frank Bönker and published by Edward Elgar Publishing. This book was released on 2006-01-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Frank Bönker has done a masterful job. . . This is probably the best book available on this important subject. and its significance is not limited to studies of postcommunist societies. It has important theoretical implications for everyone interested in the Political Economy of Policy Reform perspective within the field of comparative political economy.' - John L. Campbell, Slavic Review
Book Synopsis Green Budget Reform in Europe by : Kai Schlegelmilch
Download or read book Green Budget Reform in Europe written by Kai Schlegelmilch and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: Budgets have a big influence on the economy and society. With many countries, about 50 percent of total expenditures and income pass through the budget via taxes, charges and expenditures. In recent years many countries, e. g. in the OECD and the EU, have tended to use this influence in an environmentally rational way. Tradi tional environmental policy has relied on command-and-control and cnd-olpipc technologies that have proven to be insufficient in coping with the challenge of glo bal change. Hence, many countries have started to investigate the environmental impacts of their budgets by looking at existing taxes and charges, as well as tax allowances and exemptions and other relevant regulations and expenditures -even to have a special impact on the environment. The implementation of those not meant such findings is now broadly discussed in these countries. This publication will contribute to the debate. It is a result of a wider project called Green Budget Reform -Prospects in Central and Eastern Europe. initiated by Vida Ogorelec Wagner, managing Director of Umanotera, The Sloven ian Founda tion for Sustainable Development, and then jointly developed. proposed to the EC and carried out in partnership with Kai Schlegelmich of the Wuppertal Institute in Germany. The project comprised an international seminar on Green Budget Reform in April 1997 at Lake Bled, Slovenia, and the Case Study of Sloveilla.
Book Synopsis Green Budget Reform in Europe by : Kai Schlegelmilch
Download or read book Green Budget Reform in Europe written by Kai Schlegelmilch and published by Springer Science & Business Media. This book was released on 1999 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book on Green Budget Reforms (GBR) provides comprehensive insight into how forerunner countries such as Denmark, the Netherlands, Norway, Sweden and Switzerland, but also Hungary and Poland, have designed and taken first steps toward GBR, with emphasis on Ecological Tax Reform (ETR). The book covers the proceedings of an international seminar held in Slovenia with contributions from economists of the European Commission, the OECD, finance ministries and researchers. It also includes the first comprehensive case study of Slovenia, demonstrating the unique opportunities for GBR in Central and Eastern European Countries in particular. The book is for policy makers, consultants, lecturers, and scientists who wish to make and measure progress in sustainable development. Readers can choose from a range of market-based instruments applied in various countries and adapt them according to the requirements of their countries.
Book Synopsis Tax Evasion, Trust and State Capacities by : Simon Hug
Download or read book Tax Evasion, Trust and State Capacities written by Simon Hug and published by Peter Lang. This book was released on 2007 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many recently democratized countries in Central and Eastern Europe, having escaped from communist rule and planned economies, face pressing problems related to the notions of tax evasion, trust and state capacities. Tax morale in changing political and economic contexts is of crucial importance. This raises a series of questions: What are the conditions under which people agree to pay taxes? Why do people avoid taxes? To what extent do the reasons for tax evasion vary from one region to another? The authors of this volume address these questions and try to assess the progress which has been made in Central and Eastern Europe with regard to improving tax morale through tax reforms and strengthening of extractive state capacities. A main insight is the complex causal relationship between the quality of fiscal institutions and tax morale. In addition, huge differences between countries of the former Soviet Union and central European countries, which are now members of the EU, can be observed not only at the level of democratic governance, of state capacities and the structures of trust, but also with regard to tax morale.
Book Synopsis Tax Politics in Eastern Europe by : Hilary Appel
Download or read book Tax Politics in Eastern Europe written by Hilary Appel and published by University of Michigan Press. This book was released on 2011-07-28 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: “This is the first book to systematically examine the variation in policies of Eastern European countries. There is a theoretical contribution to understandings of variation in tax policies, but just as impressive is the in-depth empirical analysis and in particular the data from interviews with key players in the process.” —Yoshiko Herrera, University of Wisconsin-Madison Post-Communist tax reform, like institutional reform in other areas of the post-Communist transition, holds tremendous material consequences for different groups in society. Consequently, one would expect the allocation of resources and the distribution of the financial burden of that allocation to be highly sensitive to domestic politics. Indeed the political stakes should be especially high since post-Communist tax reform requires not merely a simple adjustment at the margin, but the fundamental reallocation of the responsibility for government revenue. In Eastern Europe, however, important areas of tax policy do not reflect traditional domestic variables (e.g., interest groups and partisanship) so much as the international imperatives associated with regional and global economic integration. In Tax Politics in Eastern Europe, Hilary Appel analyzes the domestic and international factors that drive tax policy. She begins with a review of the greatest challenges in the initial creation of the capitalist tax systems in former Communist states and then turns to the evolution of specific forms of taxation in order to gauge the relative impact of domestic politics on tax policy. Appel concludes that, although some tax areas, such as personal income taxes, remain politicized, most other taxes, such as corporate income taxes and all forms of consumption taxes, have been less subject to domestic political pressures because of powerful constraints resulting from regional and global economic integration.
Book Synopsis Economic Transition in Eastern Europe and Russia: Realities of Reform by :
Download or read book Economic Transition in Eastern Europe and Russia: Realities of Reform written by and published by Hoover Press. This book was released on with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: An evaluation of the efficacy of different forms of liberalization since the fall of communism in Eastern Europe, in the form of 13 essays on economic and political reforms. Following an extensive introductory essay (Economic Reform: Appropriate Steps and Actual Policies), the remaining essays are organized in three parts: fundamental components of economic reform; specific problems in reform; and comparisons and evaluations. Annotation copyright by Book News, Inc., Portland, OR
Book Synopsis Tax Systems and Tax Reforms in New EU Member States by : Luigi Bernardi
Download or read book Tax Systems and Tax Reforms in New EU Member States written by Luigi Bernardi and published by Routledge. This book was released on 2005-02-03 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Book Synopsis Fiscal Policies in Economies in Transition by : Mr.Vito Tanzi
Download or read book Fiscal Policies in Economies in Transition written by Mr.Vito Tanzi and published by International Monetary Fund. This book was released on 1992-06-01 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: The collapse of central economic planning in many countries and the breakup of the Soviet Union have put into disarray systems of government revenues and expenditures in those countries. This collection of 16 papers, edited by Vito Tanzi, analyzes the strengths and weaknesses of fiscal policies under the old system of central planning and suggests ways to revitalize those policies in the newly emerging market economies.
Book Synopsis Fiscal Policy and Economic Growth by : Cheryl Williamson Gray
Download or read book Fiscal Policy and Economic Growth written by Cheryl Williamson Gray and published by World Bank Publications. This book was released on 2007 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Worldwide experience highlights public finance policies that promote economic growth while meeting the need for fundamental public goods. The Eastern European and Central Asia countries pioneered flat income taxes without generally suffering revenue losses as a result, but they have not addressed the problem of high payroll taxes.
Book Synopsis Tax Reform in Transition Economies and Its Impact on Economic Performance by : Slawomir P. Walenczykowski
Download or read book Tax Reform in Transition Economies and Its Impact on Economic Performance written by Slawomir P. Walenczykowski and published by . This book was released on 2002-06-01 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: Starting with Hungary in 1984 and followed thereafter by other countries in Eastern Europe and former Soviet Union, the process of transition from centrally planned socialist economies to market oriented economies has been characterized by uneven performance. Poland, Hungary, Czech Republic, and Slovenia have each made significant progress in economic, political and judicial reforms while Russia, and many other countries of the former Soviet Union have lagged in implementing broad economic and political reforms and their economic performance has suffered as a result. Other countries from Central and Eastern Europe are placed between those two extremes. The objective of my thesis is to examine the development of effective and efficient tax systems in the transitional economies and the influence of tax reform on economic performance. Without an effective tax system the state is unable to collect revenues for financing government expenditures; 'gray zones' develop in the economy, which discourage investors and private entrepreneurs; and the rule of law diminishes over time. Without systemic tax reform economic growth will slow or decline; the social costs of reform will increase; and political pressure will mount to slow or reverse reforms.
Book Synopsis Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries by : Sijbren Cnossen
Download or read book Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries written by Sijbren Cnossen and published by International Monetary Fund. This book was released on 1991-07 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of VAT.
Book Synopsis Managing the Transition by : Eric Rice
Download or read book Managing the Transition written by Eric Rice and published by World Bank Publications. This book was released on 1991 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: The consensus of dozens of Bank and outside experts on issues and measures essential to government reform in six Eastern European economies changing to a market economy - and on how external agencies can best aid the reform process.
Book Synopsis Fiscal Reform in European Economies in Transition by : Mr.George Kopits
Download or read book Fiscal Reform in European Economies in Transition written by Mr.George Kopits and published by International Monetary Fund. This book was released on 1991-04 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most European economies in transition are engaged in public sector reform aimed mainly at replacing the previous fiscal system subordinated to the central plan with a system where fiscal instruments can make a distinct contribution to stabilization, equity, and efficiency. This paper examines past progress and future tasks in major reform areas: taxation, subsidies, social security, public investment, public enterprises, government debt, and intergovernmental relations. An overview of the fiscal reform process suggests that the contraction and restructuring of government operations are not likely to materialize soon and that there is a serious risk of widening fiscal imbalances during the transition.
