Page 1
Page 1
Taxation and Public Finance in Transition and Developing Economies
Examines accounting and financial system reform in transition economies. The first book used Russia as a case study. The second volume in the series examined some additional aspects of the reform in Russia and also looked at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia, Eastern Europe and Central Asia. The present volume examines taxation and public finance in transition and developing economies. It is divided into three parts. Part 1 consists of four general studies on various aspects of tax compliance, corruption, budget efficiency and fiscal policy. Part 2 includes nine comparative studies of various aspects of public finance. Part 3 consists of 23 country and regional studies of countries in Europe, Asia, Latin America and Africa.
Accounting and Financial System Reform in Eastern Europe and Asia
Accounting and Financial System Reform in Eastern Europe and Asia is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.
Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. Using Russia as a case study the authors examined all the major aspects of accounting reform, starting with problems of implementation. They also examined the current state of auditing in Russia. They also devote chapters to corporate governance issues, the Russian tax system and the problems Russian enterprises face when they try to attract foreign direct investment.
