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Экономическая теория          Автор Vera K.          Издательство Книга по Требованию

A COMPARATIVE STUDY ON FLAT TAX CENTRAL AND EASTERN EUROPE IS FLATTENING.
84 стр. мягкая обложка
978-3-6391-2891-8

автор:Vera K.
издательство: Книга по Требованию
год:2009
цена:2006 руб
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The combination of the economic and the political aspects provides a comprehensive framework for understanding the background of the radical liberal reform. Apart from the macroeconomic circumstances and the governmental preferences, the voters and interest groups influence highly the outcome of the cost-benefit equation. The current spread of the flat tax among Central and Eastern European countries can be described as a complex political-economic process. The central hypothesis of the study is that the embeddedness of the state in the society defines the factors which determine the feasibility of the flat tax. Upon the model a comparative analysis of the eight most developed post-communist countries was done. The comparative analysis underlined that in weakly embedded countries the macroeconomic circumstances together with the government’s preferences define the type of the new tax system, while in embedded countries the decision mechanism is more complex. To testify the hypothesis a model is established that describes the feasibility of the flat tax in weakly and strongly embedded countries upon the cost-benefit calculations of the governments.

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