Tax Politics in Eastern Europe

Tax Politics in Eastern Europe PDF Author: Hilary Appel
Publisher: University of Michigan Press
ISBN: 0472027514
Category : Political Science
Languages : en
Pages : 259

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Book Description
“This is the first book to systematically examine the variation in policies of Eastern European countries. There is a theoretical contribution to understandings of variation in tax policies, but just as impressive is the in-depth empirical analysis and in particular the data from interviews with key players in the process.” —Yoshiko Herrera, University of Wisconsin-Madison Post-Communist tax reform, like institutional reform in other areas of the post-Communist transition, holds tremendous material consequences for different groups in society. Consequently, one would expect the allocation of resources and the distribution of the financial burden of that allocation to be highly sensitive to domestic politics. Indeed the political stakes should be especially high since post-Communist tax reform requires not merely a simple adjustment at the margin, but the fundamental reallocation of the responsibility for government revenue. In Eastern Europe, however, important areas of tax policy do not reflect traditional domestic variables (e.g., interest groups and partisanship) so much as the international imperatives associated with regional and global economic integration. In Tax Politics in Eastern Europe, Hilary Appel analyzes the domestic and international factors that drive tax policy. She begins with a review of the greatest challenges in the initial creation of the capitalist tax systems in former Communist states and then turns to the evolution of specific forms of taxation in order to gauge the relative impact of domestic politics on tax policy. Appel concludes that, although some tax areas, such as personal income taxes, remain politicized, most other taxes, such as corporate income taxes and all forms of consumption taxes, have been less subject to domestic political pressures because of powerful constraints resulting from regional and global economic integration.

Tax Politics in Eastern Europe

Tax Politics in Eastern Europe PDF Author: Hilary Appel
Publisher: University of Michigan Press
ISBN: 0472027514
Category : Political Science
Languages : en
Pages : 259

Get Book Here

Book Description
“This is the first book to systematically examine the variation in policies of Eastern European countries. There is a theoretical contribution to understandings of variation in tax policies, but just as impressive is the in-depth empirical analysis and in particular the data from interviews with key players in the process.” —Yoshiko Herrera, University of Wisconsin-Madison Post-Communist tax reform, like institutional reform in other areas of the post-Communist transition, holds tremendous material consequences for different groups in society. Consequently, one would expect the allocation of resources and the distribution of the financial burden of that allocation to be highly sensitive to domestic politics. Indeed the political stakes should be especially high since post-Communist tax reform requires not merely a simple adjustment at the margin, but the fundamental reallocation of the responsibility for government revenue. In Eastern Europe, however, important areas of tax policy do not reflect traditional domestic variables (e.g., interest groups and partisanship) so much as the international imperatives associated with regional and global economic integration. In Tax Politics in Eastern Europe, Hilary Appel analyzes the domestic and international factors that drive tax policy. She begins with a review of the greatest challenges in the initial creation of the capitalist tax systems in former Communist states and then turns to the evolution of specific forms of taxation in order to gauge the relative impact of domestic politics on tax policy. Appel concludes that, although some tax areas, such as personal income taxes, remain politicized, most other taxes, such as corporate income taxes and all forms of consumption taxes, have been less subject to domestic political pressures because of powerful constraints resulting from regional and global economic integration.

Tax Politics in Eastern Europe

Tax Politics in Eastern Europe PDF Author: Hilary Appel
Publisher: University of Michigan Press
ISBN: 0472117769
Category : Business & Economics
Languages : en
Pages : 198

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Book Description
Fundamental shifts in Eastern European tax policy

Politics in Eastern Europe

Politics in Eastern Europe PDF Author: George Schopflin
Publisher: Wiley-Blackwell
ISBN: 9780631147244
Category : Political Science
Languages : en
Pages : 336

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Book Description
The communist experience in Central and Eastern Europe has been one of the most extraordinary political experiments of the twentieth century. Its long-term effects, moreover, will continue to be felt within its countries for many years to come, as they struggle to return to democracy. In this book, George Schopflin provides an exceptional analysis of what communism sought to do, how it was first able to sustain itself in power against considerable popular opposition, and why it collapsed, after four decades, in exhaustion.

Central and East European Politics

Central and East European Politics PDF Author: Sharon L. Wolchik
Publisher: Rowman & Littlefield
ISBN: 0742567346
Category : Political Science
Languages : en
Pages : 433

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Book Description
"A useful text and reference book. These essays are at their best in serving both area study and political sociology."--Slavic Review --

The Political Economy of Middle Class Politics and the Global Crisis in Eastern Europe

The Political Economy of Middle Class Politics and the Global Crisis in Eastern Europe PDF Author: Agnes Gagyi
Publisher: Palgrave Macmillan
ISBN: 9783030769451
Category : Political Science
Languages : en
Pages : 0

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Book Description
Contrary to dominant narratives which portray East European politics as a pendulum swing between democracy and authoritarianism, conventionally defined in terms of an ahistorical cultural geography of East vs. West, this book analyzes post-socialist transformation as part of the long downturn of the post-WWII global capitalist cycle. Based on an empirical comparison of two countries with significantly different political regimes throughout the period, Hungary and Romania, this study shows how different constellations of successive late socialist and post-socialist regimes have managed internal and external class relations throughout the same global crisis process, from very similar positions of semi-peripheral, post-socialist systemic integration. Within this context, the book follows the role of social movements since the 1970s, paying attention both to the level of differences between local integration regimes and to the level of structural similarities of global integration. The analysis maintains a special focus on movements’ class composition and inter-class relationships and the specific position of middle-class politics in movements.

The Political Economy of Eastern Europe 30 years into the ‘Transition’

The Political Economy of Eastern Europe 30 years into the ‘Transition’ PDF Author: Agnes Gagyi
Publisher: Springer Nature
ISBN: 3030789152
Category : Political Science
Languages : en
Pages : 279

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Book Description


Improving Tax Administration in Developing Countries

Improving Tax Administration in Developing Countries PDF Author: Richard Miller Bird
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 430

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Book Description
"Taxation, like politics, is the art of the possible -- yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance. The papers included in the volume were prepared for a symposium sponsored by the Instituto de Estudios Fiscales of the Ministry of Finance of Spain. The editors are authorities on tax policy and administration and have published extensively on tax issues."--P. [4] of cover.

Politics in Eastern Europe

Politics in Eastern Europe PDF Author: Ivan Volgyes
Publisher:
ISBN: 9780534108731
Category : Political Science
Languages : en
Pages : 420

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Book Description
This book should be of interest to students of eastern european politics.

Tax Policy Handbook

Tax Policy Handbook PDF Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN: 9781557754905
Category : Business & Economics
Languages : en
Pages : 336

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Book Description
Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.

Postsocialism

Postsocialism PDF Author: Maruška Svašek
Publisher: Berghahn Books
ISBN: 0857455591
Category : Social Science
Languages : en
Pages : 240

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Book Description
In many parts of post-socialist Europe the tumultuous political and economic developments have generated strong emotions, ranging from hope and euphoria to disappointment, envy, disillusionment, sorrow, loneliness, and hatred. Yet these aspects have been largely neglected in analyses of the profound transformations that have taken place in Central and Eastern Europe since 1990. Based on a wide variety of ethnographic case studies focusing on Russian, Siberian, Romanian, Bulgarian, Slovenian, Croatian, Czech, and Polish communities, this volume proves the significance of emotions to post-socialist political processes as an inherent part of the transformations and sheds new light on the impact of local, national, and transnational political forces that have given rise to the resurgence of nationalist sentiments, increasing poverty and marginalization, conflicts arising from the restitution of state property, constitutional changes, and economic deprivation.