Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/212461 
Autor:innen: 
Erscheinungsjahr: 
1999
Schriftenreihe/Nr.: 
BOFIT Discussion Papers No. 2/1999
Verlag: 
Bank of Finland, Institute for Economies in Transition (BOFIT), Helsinki
Zusammenfassung: 
This study considers the pervasive tax evasion of transition economies, with particular reference to Russia's tax system. Starting with a survey of theoretical literature on tax evasion and corruption, it argues that, although standard tax theory offers many insights, certain special features of transition economies deserve attention.These include the legacy of socialism resulting in a state willing to exercise discretionary power but possibly lacking credibility and public support, the 'disorganisation' phenomenon that hampers efficient tax administration, and the relationship of restructuring, speed of reform and the tax system. The paper also contains recommendations on reform of the tax system to achieve reasonable deterrence of evasion.
Schlagwörter: 
Tax evasion
corruption
transition economies
Russia
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
951-686-902-5
Dokumentart: 
Working Paper

Datei(en):
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