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  • Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies 

    Shaffer, Mark E.; Turley, Gerard (National University of Ireland, Galway, 2000)
    Wide differences between effective or realised average tax rates and tax yields that would result if statutory tax rates were strictly applied indicate tax compliance and collection problems. Due to the greater politicisation ...
  • Tax, transition, and the State: the Case of Russia 

    Turley, Gerard (National University of Ireland, Galway, 2001)
    The article sets out to assess the problems of taxation in Russia in the context of the Russian state, its relationship with the enterprise sector and the transition from plan to market. In this paper, we argue that Russia