Taxation and Public Finance in Transition and Developing Economies (eBook)

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.

Preface 5
Table of Contents 6
PART ONE: GENERAL STUDIES 10
1 Bureaucracy, Corruption and Tax Compliance 11
2 Enlarging the European Union: Taxation and Corruption in the New Member States* 19
3 No Taxation with or without Representation: Completing the Revolutionary Break with Feudalist Practices 32
4 Enhancing Efficiency of Government Budget and Fiscal Policy 46
PART TWO: COMPARATIVE STUDIES 61
5 A Comparative Study of Indirect Taxes in Transition Economies and the European Union 62
6 Tax Administration Costs in Transition Economies and the OECD: A Comparative Study 71
7 A Comparative Study of Tax Misery and Tax Happiness in Transition Economies and the European Union 85
8 Fiscal Freedom in Transition Economies and the OECD: A Comparative Study 97
9 Trends in the Ethics of Tax Evasion: An Empirical Study of Ten Transition Economies* 123
10 Tax Evasion, Tax Misery and Ethics: Comparative Studies of Korea, Japan and China 141
11 The Ethics of Tax Evasion: A Comparative Study of Bosnian and Romanian Opinion 170
12 Tax Evasion and Ethics: A Comparative Study of the USA and Four Latin American Countries 187
13 Tax Competition: Can Slovenia Learn Anything from Ireland? 227
PART THREE: COUNTRY & REGIONAL STUDIES
14 A Survey of Argentina on the Ethics of Tax Evasion 240
15 Taxation in the Republic of Armenia: An Overview and Discussion from the Perspectives of Law, Economics and Ethics* 263
16 Opinions on Tax Evasion in Armenia 277
17 Opinions on Tax Evasion in Asia 308
18 Monitoring of Tax Corruption in Transition Economies: Evidence from Bulgaria 320
19 Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria 362
20 Tax System Change: The Bulgarian Experience 388
21 A Survey of Chinese Business and Economics Students on the Ethics of Tax Evasion 408
22 Tax Reform Needs in China and the United States: Perhaps a Chance to Learn from Each Other 421
23 The Croatian Tax System: From Consumption-Based to Income- Based 431
24 The Ethics of Tax Evasion: A Survey of Estonian Opinion 458
25 The Ethics of Tax Evasion: A Survey of Guatemalan Opinion 478
26 A Study of Tax Evasion Ethics in Kazakhstan 493
27 Attitudes Toward Tax Evasion in Mali 507
28 Pension Reform in Romania: How Far Should It Go? 514
29 Tax Reforms in Russia: The Introduction of the Unified Social Tax 527
30 Taxation, Transition and the State: The Case of Russia1 540
31 The Ethics of Tax Evasion: A Survey of Slovak Opinion 567
32 Taxation and Public Finance in the Slovak Republic 594
33 Opinions on Tax Evasion in Thailand 600
34 VAT in Ukraine: An Interim Report 612
35 The Ethics of Tax Evasion: An Empirical Study of Business and Economics Student Opinion in Ukraine* 630
36 A Survey of Vietnamese Opinion on the Ethics of Tax Evasion 653
Index 665