Public Finance Reform During the Transition - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Public Finance Reform During the Transition write by Lajos Bokros. This book was released on 1998-01-01. Public Finance Reform During the Transition available in PDF, EPUB and Kindle. Public finance reform is simultaneously a process of fiscal adjustment and structural reforms in the public sector. Under socialist rule, Hungary's concept of public finance was nebulous, since there was no clear delineation between private and public sectors. As a transition country, structural reforms were aimed at creating not only sustainable institutional arrangements but were aimed at creating a government sector adapted to a market economy as well. The former socialist states were forced into abrupt transitions; and there was little time for minds and institutions to adapt. This volume aims to provide a comprehensive description of Hungary's experience of public finance reform in a former socialist economy, including: a history of the reform process; an empirical analysis of trends in public spending and revenues; evidence of Hungary's ability to move towards accession to the European Union (EU); a description of policy reforms in the public welfare system; an analysis of the reforms in key aspects of the institutional framework; and an examination of the tax system.
Public Finance in a World of Transition
Public Finance in a World of Transition - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Public Finance in a World of Transition write by International Institute of Public Finance. Congress. This book was released on 1992. Public Finance in a World of Transition available in PDF, EPUB and Kindle. Papers presented at the 47th Congress including chapters on: social security in transition economies, income distribution and poverty, production performance, privatization issues, centralization versus decentralization, tax reform, fiscal problems of transition, tax evasion and compliance under different environments.
Taxation and Public Finance in Transition and Developing Economies
Taxation and Public Finance in Transition and Developing Economies - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation and Public Finance in Transition and Developing Economies write by Robert W. McGee. This book was released on 2008-08-25. Taxation and Public Finance in Transition and Developing Economies available in PDF, EPUB and Kindle. Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.
China's Local Public Finance in Transition
China's Local Public Finance in Transition - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook China's Local Public Finance in Transition write by Joyce Y. Man. This book was released on 2011. China's Local Public Finance in Transition available in PDF, EPUB and Kindle. China's economy has developed rapidly since the economic reforms in 1978, but public finance reforms have proceeded more slowly. This book looks at three major policy options addressing the underlying imbalance between revenues and expenditures at the local level in China. This is a valuable resource for anyone interested in local fiscal issues in China.
China's Local Public Finance in Transition
China's Local Public Finance in Transition - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook China's Local Public Finance in Transition write by Joyce Y. Man. This book was released on 2014-05-14. China's Local Public Finance in Transition available in PDF, EPUB and Kindle. China's economy has developed rapidly following the 1978 implementation of economic reforms that facilitated investment, expanded trade, and introduced market mechanisms and practices. However, reforms of China's public finances have proceeded more slowly and with less publicity. The major reform (a tax sharing system) implemented in 1994 shifted a large share of fiscal revenues from local governments to the central government, but did not substantially reassign expenditure responsibilities back to the center. Following the 1994 reform, local governments had 46 percent of revenues but responsibility for 77 percent of public expenditures. This revenue shortfall motivated local governments to exploit new sources, and revenue from the conversion of land from rural to urban use has been one of the most important extra-budgetary sources. Conversion involves compensating farmers for their land based on its agricultural use value, and then converting the land to urban use and selling it for development at a much higher value. The difference in land values accrues to the local government. The revenue from land sales has been a major source of funding for investment in infrastructure capital, often required to provide services to the newly converted urban land. In areas where urban land is in short supply revenues have been significant, and the incentive to produce more revenue has led to excessive land conversions. This practice has created low-density development in the periphery of some metropolitan areas while leaving large areas of urbanized land undeveloped. Three major policy options explored in this volume can address the underlying imbalance between revenues and expenditures at the local level in China: (1) institute new sources of local revenue, such as a property tax; (2) reform and enhance revenue transfers from the central government to local governments, a promising approach that could also address cross-provincial disparities; and (3) revisit the assignment of expenditure responsibilities from local governments to the central government to align revenues and expenditures at the same level. The end result is likely to be a mix of all three options as part of an incremental reform. This book presents the proceedings of a conference cosponsored by the Lincoln Institute and the Peking University-Lincoln Institute Center for Urban Development and Land Policy in May 2008, plus two additional chapters. It will be a valuable resource for government officials, public finance practitioners, academic researchers, university faculty and students, and others concerned with government tax and expenditure policies and practices in China. This volume will be translated into Chinese and published in association with the Peking-Lincoln Center in Beijing.
