The European Union has not defined its limits in geographical terms. Each enlargement has led and will lead to a decrease of the European Union’s per capita GDP. After the collapse of the Soviet Union the transition countries went through a long and deep recession. However, they have reached a stage of positive growth and their tax levels are approaching the lower limit of the range of tax/GDP ratios in European Union countries. Differences exist in tax capacity and tax effort. In some countries greater efforts are possible to improve tax revenues. Further examination of the timing of tax administration reform may shed light on tax effort in transition countries. The paper also suggests the existence of a negative relationship between tax effort and corruption.
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Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number
5907.
Length: Date of creation: 2004 Date of revision: Publication status: Published in Atlantic Economic Journal 2.32(2004): pp. 75-88 Handle: RePEc:pra:mprapa:5907
Find related papers by JEL classification: P2 - Economic Systems - - Socialist Systems and Transition Economies H2 - Public Economics - - Taxation, Subsidies, and Revenue
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