Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies
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- Mark Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," CERT Discussion Papers 0008, Centre for Economic Reform and Transformation, Heriot Watt University.
References listed on IDEAS
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- Margit Schratzenstaller, 2004. "Towards Dual Income Taxes - a Country Comparative Perspective," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(03), pages 23-30, October.
- Scott Gehlbach, 2003. "Taxability and Low-Productivity Traps," Working Papers w0029, Center for Economic and Financial Research (CEFIR).
- Nur-tegin Kanybek D, 2008. "Determinants of Business Tax Compliance," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(1), pages 1-28, July.
- Christopher Gerry & Tomasz Mickiewicz, 2006. "Inequality, Fiscal Capacity and the Political Regime: Lessons from the Post-Communist Transition," William Davidson Institute Working Papers Series wp831, William Davidson Institute at the University of Michigan.
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- Cheryl Gray & Tracey Lane & Aristomene Varoudakis, 2007. "Fiscal Policy and Economic Growth : Lessons for Eastern Europe and Central Asia," World Bank Publications - Books, The World Bank Group, number 6883.
- Dilruba Pashayeva, 2019. "Directions for Improving the Tax Administration and Tax Control Under Modern Conditions in the Republic of Azerbaijan," Business & Management Compass, University of Economics Varna, issue 4, pages 344-359.
- Michael Bolle & José Caétano & Jaakko Kiander & Vladimir Lavrac & Renzo Orsi & Tiiu Paas & Katarzyna Zukrowska, 2002. "The Eastward Enlargement of the Eurozone - State of the Art Report," Eastward Enlargement of the Euro-zone Working Papers wp02, Free University Berlin, Jean Monnet Centre of Excellence, revised 01 Jan 2002.
- Paola Profeta & Simona Scabrosetti, 2010. "The Political Economy of Taxation," Books, Edward Elgar Publishing, number 13258, March.
- Scott Gehlbach, 2003. "Taxability and Low-Productivity Traps," Working Papers w0029, New Economic School (NES).
- Maxim Bouev, 2001. "Labor Supply, Informal Economy and Russian Transition," William Davidson Institute Working Papers Series 408, William Davidson Institute at the University of Michigan.
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More about this item
Keywords
statutory taxation; average tax rate; tax collection; effective administration; transition economies;All these keywords.
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- P5 - Political Economy and Comparative Economic Systems - - Comparative Economic Systems
NEP fields
This paper has been announced in the following NEP Reports:- NEP-EEC-2001-10-01 (European Economics)
- NEP-PBE-2001-10-01 (Public Economics)
- NEP-PUB-2001-10-01 (Public Finance)
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