Taxation and Public Finance in Transition and Developing Economies

670 Pages·2008·5.4 MB·English

by  Ahmed Riahi-Belkaoui (auth.)

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
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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