Description
Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise. 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. Introduction.- Bureaucracy, Corruption and Tax Compliance, Tax Evasion in Transition Economies.- Public Finance in Developing Economies.- Taxation, Transition and the State: The Case of Russia.- The Tax System Change: The Bulgarian Experience.- Taxation in Central and Eastern Europe.- Taxation in Kazakhstan.- Taxation in Armenia.- Taxation in the Former Soviet Union.- Taxation in Eastern Europe.- Taxation in China.- No Taxation With or Without Representation: Completing the Revolutionary Break with Feudalist Practices.- The Tax Competition v. Tax Harmonization Debate.- A Philosophy of Public Finance for Transition and Developing Economies.
