| Popis: |
In most of the former Soviet economies with the start of transformation, revenue loss and lax payments discipline led to low revenue sharing, as well as inefficient tax collection and tax avoidance is common as a major problem has affected economies in transition. In this study, central and Eastern Europe and the former Soviet Union transition countries experienced in tax payments discipline and collection issues are dealt with and a socialist state transformation to a capitalist state in the transition to a market economy from a centrally planned economy with the sustainability of budgetary constraints between state and market are considered. At this point in particular; simple and flat rate tariff preferred in the tax system have considerably reduced the size of the informal economy in transition economies and also the balance has been achieved in fiscal discipline with performance-based budget preferred in the budget system. As a result, about 25 years of the transition-transformation process stages are evaluated in the context of tax system, budgetary and fiscal discipline. |
