Tax Evasion and Economies in Transition: Lessons from Tax Theory
AbstractThis study considers the pervasive tax evasion of transition economies, with particular reference to Russia’s tax system. Starting with a survey of theoretical literature on tax evasion and corruption, it argues that, although standard tax theory offers many insights, certain special features of transition economies deserve attention. These include the legacy of socialism resulting in a state willing to exercise discretionary power but possibly lacking credibility and public support, the ‘disorganisation’ phenomenon that hampers efficient tax administration, and the relationship of restructuring, speed of reform and the tax system. The paper also contains recommendations on reform of the tax system to achieve reasonable deterrence of evasion.
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Bibliographic InfoPaper provided by Bank of Finland, Institute for Economies in Transition in its series BOFIT Discussion Papers with number 2/1999.
Length: 43 pages
Date of creation: 30 Oct 1999
Date of revision:
Contact details of provider:
Postal: Bank of Finland, BOFIT, P.O. Box 160, FI-00101 Helsinki, Finland
Phone: + 358 10 831 2268
Fax: + 358 10 831 2294
Web page: http://www.suomenpankki.fi/bofit_en/
More information through EDIRC
tax evasion; corruption; transition economies; Russia;
This paper has been announced in the following NEP Reports:
- NEP-ACC-2007-09-24 (Accounting & Auditing)
- NEP-ALL-2007-09-24 (All new papers)
- NEP-PBE-2007-09-24 (Public Economics)
- NEP-PUB-2007-09-24 (Public Finance)
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