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Tax evasion and economies in transition: Lessons from tax theory

Jukka Pirttilä

No 2/1999, BOFIT Discussion Papers from Bank of Finland Institute for Emerging Economies (BOFIT)

Abstract: 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.

Keywords: Tax evasion; corruption; transition economies; Russia (search for similar items in EconPapers)
Date: 1999
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Citations: View citations in EconPapers (1)

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