Taxation and Public Finance in Transition and Developing Economies PDF
Preview Taxation and Public Finance in Transition and Developing Economies
Taxation and Public Finance in Transition and Developing Economies Taxation and Public Finance in Transition and Developing Economies Edited by Robert W. McGee Editor Robert W. McGee Florida International University North Miami, FL 33181 USA ISBN: 978-0-387-25711-2 e- ISBN: 978-0-387-25712-9 DOI: 10.1007/978-0-387-25712-9 Library of Congress Control Number: 2007940378 © 2008 Springer Science+Business Media, LLC All rights reserved. This work may not be translated or copied in whole or in part without the written permission of the publisher (Springer Science+Business Media, Inc., 233 Spring Street, New York, NY 10013, USA), except for brief excerpts in connection with reviews or scholarly analysis. Use in connection with any form of information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed is forbidden. The use in this publication of trade names, trademarks, service marks and similar terms, even if they are not identified as such, is not to be taken as an expression of opinion as to whether or not they are subject to proprietary rights. Printed on acid-free paper 9 8 7 6 5 4 3 2 1 springer.com Preface 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 1 Bureaucracy, Corruption and Tax Compliance 3 Ahmed Riahi-Belkaoui 2 Enlarging the European Union: Taxation and 11 Corruption in the New Member States M. Peter van der Hoek 3 No Taxation with or without Representation: 25 Completing the Revolutionary Break with Feudalist Practices Tibor R. Machan 4 Enhancing Efficiency of Government Budget and 39 Fiscal Policy Robert W. McGee and Yeomin Yoon PART TWO: COMPARATIVE STUDIES 5 A Comparative Study of Indirect Taxes in Transition 57 Economies and the European Union Robert W. McGee 6 Tax Administration Costs in Transition Economies 67 and the OECD: A Comparative Study Robert W. McGee 7 A Comparative Study of Tax Misery and Tax 81 Happiness in Transition Economies and the European Union Robert W. McGee vii viii Table of C ontents 8 Fiscal Freedom in Transition Economies and the 93 OECD: A Comparative Study Robert W. McGee 9 Trends in the Ethics of Tax Evasion: An Empirical 119 Study of Ten Transition Economies Robert W. McGee 10 Tax Evasion, Tax Misery and Ethics: Comparative 137 Studies of Korea, Japan and China Robert W. McGee 11 The Ethics of Tax Evasion: A Comparative Study of 167 Bosnian and Romanian Opinion Robert W. McGee, Meliha Basic, and Michael Tyler 12 Tax Evasion and Ethics: A Comparative Study of the 185 USA and Four Latin American Countries Robert W. McGee and Silvia López Paláu 13 Tax Competition: Can Slovenia Learn Anything from 225 Ireland? Sheila Killian, Mitja Čok, and Aljoša Valentinčič PART THREE: COUNTRY & REGIONAL STUDIES 14 A Survey of Argentina on the Ethics of Tax Evasion 239 Robert W. McGee and Marcelo J. Rossi 15 Taxation in the Republic of Armenia: An Overview 263 and Discussion from the Perspectives of Law, Economics and Ethics Robert W. McGee 16 Opinions on Tax Evasion in Armenia 277 Robert W. McGee and Tatyana B. Maranjyan 17 Opinions on Tax Evasion in Asia 309 Robert W. McGee Table of Co ntents ix 18 Monitoring of Tax Corruption in Transition 321 Economies: Evidence from Bulgaria Konstantin V. Pashev 19 Tax Compliance of Small Business in Transition 363 Economies: Lessons from Bulgaria Konstantin V. Pashev 20 Tax System Change: The Bulgarian Experience 389 Georgi Smatrakalev 21 A Survey of Chinese Business and Economics Students 409 on the Ethics of Tax Evasion Robert W. McGee and Yuhua An 22 Tax Reform Needs in China and the United States: 423 Perhaps a Chance to Learn from Each Other Robert Sarikas, Liu Xiaobing, Yin Zi and Arsen Djatej 23 The Croatian Tax System: From Consumption-Based 433 to Income-Based Helena Blažić 24 The Ethics of Tax Evasion: A Survey of Estonian 461 Opinion Robert W. McGee, Jaan Alver, and Lehte Alver 25 The Ethics of Tax Evasion: A Survey of Guatemalan 481 Opinion Robert W. McGee and Christopher Lingle 26 A Study of Tax Evasion Ethics in Kazakhstan 497 Robert W. McGee and Galina G. Preobragenskaya 27 Attitudes Toward Tax Evasion in Mali 511 Robert W. McGee and Bouchra M’Zali 28 Pension Reform in Romania: How Far Should It Go? 519 Oana Diaconu 29 Tax Reforms in Russia: The Introduction of the 533 Unified Social Tax Andrei Kuznetsov and Lubov Goncharenko x Table of C ontents 30 Taxation, Transition and the State: The Case of Russia 547 Gerard Turley 31 The Ethics of Tax Evasion: A Survey of Slovak 575 Opinion Robert W. McGee and Radoslav Tusan 32 Taxation and Public Finance in the Slovak Republic 603 Vincent Šoltés and Emília Jakubíková 33 Opinions on Tax Evasion in Thailand 609 Robert W. McGee 34 VAT in Ukraine: An Interim Report 621 Richard M. Bird 35 The Ethics of Tax Evasion: An Empirical Study of 639 Business and Economics Student Opinion in Ukraine Irina Nasadyuk and Robert W. McGee 36 A Survey of Vietnamese Opinion on the Ethics of Tax 663 Evasion Robert W. McGee Index 675 PART ONE: GENERAL STUDIES
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