Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies
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- Mark Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," CERT Discussion Papers 0008, Centre for Economic Reform and Transformation, Heriot Watt University.
References listed on IDEAS
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More about this item
Keywordsstatutory taxation; average tax rate; tax collection; effective administration; transition economies;
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- P5 - Economic Systems - - Comparative Economic Systems
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2001-10-01 (All new papers)
- NEP-EEC-2001-10-01 (European Economics)
- NEP-PBE-2001-10-01 (Public Economics)
- NEP-PUB-2001-10-01 (Public Finance)
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