The European Union: Eastern enlargement and taxation
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. (JEL P27, H20) Copyright International Atlantic Economic Society 2004
Volume (Year): 32 (2004)
Issue (Month): 2 (June)
|Contact details of provider:|| Web page: http://www.springer.com|
Postal:Suite 650, International Tower, 229 Peachtree Street, N.E., Atlanta, GA 30303
Phone: (404) 965-1555
Fax: (404) 965-1556
Web page: http://www.iaes.org/
More information through EDIRC
|Order Information:||Web: http://www.springer.com/economics/journal/11293/PS2|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- World Bank, 2002. "Transition, The First Ten Years : Analysis and Lessons for Eastern Europe and the Former Soviet Union," World Bank Publications, The World Bank, number 14042.
- Janet Gale Stotsky & Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 97/107, International Monetary Fund.
- van der Hoek, M. Peter, 1998. "From Nation to State: A Difficult Process," MPRA Paper 6039, University Library of Munich, Germany.
- Raja J. Chelliah, 1971. "Trends in Taxation in Developing Countries (Les tendances de la fiscalitÃ© dans les pays en voie de dÃ©veloppement) (Tendencias tributarias en los paÃses en desarrollo)," IMF Staff Papers, Palgrave Macmillan, vol. 18(2), pages 254-331, July.
When requesting a correction, please mention this item's handle: RePEc:kap:atlecj:v:32:y:2004:i:2:p:75-88. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sonal Shukla)or (Rebekah McClure)
If references are entirely missing, you can add them using this form.