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.
|Date of creation:||2004|
|Publication status:||Published in Atlantic Economic Journal 2.32(2004): pp. 75-88|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
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- Janet Gale Stotsky & Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 97/107, International Monetary Fund.
- 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.
- 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.
- van der Hoek, M. Peter, 1998. "From Nation to State: A Difficult Process," MPRA Paper 6039, University Library of Munich, Germany.
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