Péter Ákos Bod

Institutions of Economic Policy

A Comparative Analysis

Limits to the nation state’s taxing power: resistance inside, competition from the outside

States are sovereign, but far from being omnipotent. Tax collection authorities may try very hard to collect all the funds that should feed the state, but the success rate is never a hundred per cent. Subjects resist, and they sometimes have very innovative ways to avoid the taxman. Tax avoidance is not always illegal: taxpayers may find holes and contradictions in procedures, and use all the existing exceptions that a tax system may offer. There are also illegal ways to avoid contributing to the cost of running the state, such as retiring into the black economy (moonlighting). Trying to bribe a tax officer is a criminal offence.

Tartalomjegyzék

Kiadó: Akadémiai Kiadó

Online megjelenés éve: 2020

ISBN: 978 963 059 970 2

Gazdaság Idegen nyelvű

The reader is introduced to the purpose, structure, and organizational features of the most important institutions of market economy, such as the Treasury (Ministry of Finance), central (national) bank, bodies responsible for structural changes, supervision of competition, and regulators of strategic industries. The focus of the book is on open trade dependent states, with particular emphasis new member states of the European Union where the institutional order has been shaped by legacies of previous era as well as by policy transfer and policy advice through membership in EU, OECD, IMF and other international institutions. The bulk of the book deals with the comprehensive analysis of institutions of fiscal, monetary, competition, social, spatial policies, and with the emerging trends of new practices.

Hivatkozás: https://mersz.hu/bod-institutions-of-economic-policy//

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