Ability to pay principle 58 Administrative burden 51-79, 73-90, 430 Albania 112 Alternative Minimum Tax (AMT) 75 Anti-capitalistic mentality 318 Appeals in Armenia 317 Argentina 281-308 Armenia 113, 309-358 Asia 359-373 Australia Austria Azerbaijan 113 Balanced budget argument 52-54 Bastiat, Frederic 37 Belarus 114 tax evasion ethics in 151-152 Benefits theory 311 Bosnia 115, 205-223, 403 Brazil Bribes 321 n. 65, 328, 375-376, 383 n. 9, 384, 403-405, 409-410, 623-624 Budget deficits 15-17 Bulgaria corruption in 375-423 fiscal freedom in 116 tax compliance in 425-451 tax evasion ethics in 149-151 tax system change in 453-473 Bureaucracy 3-11 Canada Capital gains 508-512 Charity vs. taxation 40-41 Chile China 169-204, 475-489 fiscal freedom in 117 tax evasion ethics in 152-153, 169-204 tax reform in 491-500 Colombia 225-265 Commonwealth of Independent States 17 Communist Manifesto 311 Comparative studies of public finance 61-278 Compliance 3-11 costs of 75-89, 467-470 in Bulgaria 425-451 determinants of 5-6 Comte, August 30-31 Consumption taxes 55, 62 in Bosnia 503 in Croatia 501-526 in Japan 63 also see Indirect taxes, VAT Copenhagen Criteria 14-15 Corporate governance 628-631 Corruption 3-11, 215-216, 359 in Armenia 318, 327-328, 346-348, 353 675
676 in Bulgaria 375-423 in EU 13-27 indicators of 411-423 pay levels and 398-402 Corruption Perceptions 20-21, 25-27, 263, 346-348, 351 foreign direct investment and 27, 318 Country and regional studies of public finance 255-674 Croatia 19, 118, 501-526 Czech Republic 119 Denmark Direct taxes in Bulgaria 461-465 in Slovakia 680 Dividends 513-515 Divine Right of Kings 30, 324-325, 529 Dominican Republic 225-265 Double taxation in Armenia 312 in Bulgaria 447 Drucker, Peter 52 Due process in Armenia 315-316 Duty to the community 326 to God 326 to the state 325-326 East Germany tax evasion ethics in 161-162 Ecuador 225-265 Efficiency case against 52-56 corruption and 407-411 ethics and 70 of government budget 43-58 privatization and 45-51, 351 Entitlement theory 38-39 Estonia 120, 527-550 tax evasion ethics in 153-155 European Union 13-27 accession 14-16 corruption in 13-27 indirect taxes in 61-71 tax misery in 91-104 Expenditures taxpayers choose 55-56 Fairness argument 311, 359, 710-711 Fair share argument 326 Finland Fiscal burden 349-352, 504 (Croatia) Fiscal freedom 105-146 Flat tax 98-99 Foreign direct investment 15-16, 23, 27, 89, 267-268, 276-277, 409-410 Corruption Perceptions and 27 Form 1040 75-77 France Gender pensions and 49-51 also see tax evasion ethics General studies of public finance 3-58 Generational conflict 51 Georgia 121 Germany Graduated income tax 98-99, 311 Growth of government 52 Guatemala 551-566 Health care 91-92 Hidden taxes 55, 61-63, 70 Historical development in Bulgaria 454-456 Holmes, Oliver Wendell 33
677 Hong Kong 190-199 Horizontal and vertical equity 505, 710-711 Human Beliefs and Values Surveys 148, 171-189, 309-317, 664 Hungary 122 Income taxes in Bulgaria 438-439, 461-464 in China 495, 498 in Croatia 501-526 in the USA 496-499 of Economic Freedom 73, 105, 113, 123, 127, 349-351 Indirect taxes 61-71 in Bulgaria 465-467 in Slovakia 680-681 also see Consumption taxes, VAT Individual Taxpayer Burden Model (ITBM) 75 Individualism vs. collectivism 30-31 Indonesia International Accounting Standards (IAS) 318 Investment tax incentives 519-522 Ireland tax competition in 267-278 Israel Italy Japan 169-204 Kazakhstan 123, 567-583 Keynesian fiscal policy 53-54 Korea 169-204 Kyrgyzstan 124 Latin America 225-265 Latvia 125 tax evasion ethics in 155-156 Lithuania 126 tax evasion ethics in 156-157 Macau 190-199 Macedonia 127 Malaysia Mali 585-592 Marx, Karl 98, 311 Master-servant theory 311 Mexico Moldova 128 Mongolia 129 Needs theory 311 Netherlands New Zealand Norway OECD administration costs 73-90 fiscal freedom in 105-146 tax systems 456-458 Otis, James 32 Outsourcing 47-48 Penalties 321 n. 54 in Armenia 314-316 Pennsylvania 73-74 Pension reform in Romania 593-605 in USA 48-51 women and 49 Philippines Poland fiscal freedom in 130
678 tax evasion ethics in 157-159 Portugal Positivism 31 Prepayment concept 505 Privatization 45-51, 92 corruption and 382 of Social Security 48-51 Puerto Rico 225-265 Rand, Ayn 33, 37-38 Redistribution ethics 40, 55-56 Social security and 48-51 Refunds in Armenia 316-317 Romania 205-223 fiscal freedom in 131 pension reform in 593-605 Russia 621-647 fiscal freedom in 132 tax evasion ethics in 159-160 tax reform in 607-620 Sales taxes 32 Sanction of the victim 38 Separation of Powers Doctrine 310, 319 n. 6 Servant vs. master 33 Shadow economy 428-434, 437, 634 Singapore Slovakia 19, 133, 649-684 Slovenia fiscal freedom in 134 tax competition in 267-278 tax evasion ethics in 160-161 Social engineering 311 Social Security In Bulgaria 439-440 privatization 48-51 vs. private system 49-51 in Romania 593-605 in Russia 611-613 South Africa Spain Sweden Switzerland Taiwan 190-199 Tajikistan 135 Tax abuse 321 n. 63, 322 n. 72, 382 administration costs 63, 65, 73-90, 444-447 (Bulgaria) burden 17, 66, 73-90, 613-614 capacity 16-19 competition 267-278, 318, 467-470 compliance 3-11, 425-451 cost of 37 effort 16-19 gap 24 on gifts 36 harmonization 467-470 neutrality 64 rates 318, 462-463, 511-513 reform 492-496 (China), 679-684 (Slovakia), 496-498 (USA) revenue by category 458-460 revenue as percent of GDP 17, 24, 145, 216-217, 351-352, 491, 615-617, 632-633 system change 453-473 Taxation in Armenia 309-322 coercion and 33 consent and 34 extortion and 33-36 free society and 33 freedom and 34 indirect 61-71
679 morality of 37 necessity of 32 optimal 454-455 ownership and 36 price of civilization 33 resistance to 61 rights and 33 robbery vs. charity 40-41 slavery and 33 small business and 425-451 social contract and 34 tyranny and 32 voluntary 32 without representation 29-42 Tax evasion ethics age and 175-179, 200, 369-371, 497-508, 609 anarchist view 326, 686, 720 Argentina 281-308 Armenia 4, 286, 309-322 -358 Asia 359-373 Bangladesh 361-372 Belarus 151-152 Bosnia 205-223 Bulgaria 149-151 capital gains tax and 643 China 152-153, 169-204, 286, 300-301, 361-372, 475-489 Colombia 225-265 comparison of studies 341-345 corruption and 386-393 Dominican Republic 225-265 East Germany 161-162 economic freedom and 194-196 Ecuador 225-265 education and 179-184, 200, 449, 564 empirical studies 170, 206-207, 226 Estonia 153-155, 527-550 gender and 174-175, 193-194, 200, 247-251, 292-296, 365-369, 482-486, 534-538, 561-563, 573-576, 655-661, 674 Guatemala 286, 300-301, 551-566 Hong Kong 190-192, 286, 365-366 India 361-372 Indonesia 361-372 international business professors and 286 Japan 169-204, 361-372 Kazakhstan 567-583 Korea 169-204, 361-372 Kyrgyzstan 361-372 Latin America 225-265 Latvia 155-156 Lithuania 156-157 Macau 190-192, 365-366 Mali 585-592 marital status and 187-189, 200, 750 morality of 36 Pakistan 361-372 Philippines 361-372 Poland 157-159 Puerto Rico 225-265 reasons for 321 n. 56, 327-328, 349-352, 432, 434-447 (Bulgaria), 528 religion and 4, 147, 170, 185-187, 200, 324-325, 359, 528-529, 719-720, 747-749 Romania 205-223, 286 Russia 159-160 Singapore 361-372 Slovakia 649-678 Slovenia 160-161 Social Security taxes and 536 Taiwan 190-192, 361-372 tariffs and 721 Thailand 365-366, 685-698 theoretical studies 170 three views of 325-326, 338-341, 364, 480, 609, 650 trends 147-168 Turkey 361-372
680 Ukraine 621-659 USA 225-265 Vietnam 361-372, 663-671 Tax exempt interest 508-512 Tax Foundation 77 Tax happiness 96-103 Tax misery and happiness 91-104, 169-204 China 196-199 Japan 196-199 Korea 194-199 Tax reform in China 491-500 in Russia 607-620 in the USA 491-500 Taxpayer rights in Armenia 312-314 Thailand 685-698 compliance in 7 corruption in 7 Trade taxes 460-461 Transition economies administration costs 73-90 fiscal freedom in 105-146 indirect taxes in 61-71 tax evasion trends 147-168 tax misery in 91-104 Turkey Turkmenistan 136 UK Ukraine fiscal freedom in 137 tax evasion ethics 621-659 VAT 621-659 Unified Social Tax (Russia) 607-620 USA 225-265 tax reform in 491-500 Utilitarian ethics 311 efficiency and 70 utility maximization 432-433 Uzbekistan 138 Value Added Tax (VAT) 55 administrative burden of 51, 59, 79 advantages of 63-64 in Armenia 311 balance of trade and 65 in Bulgaria 465-466 in China 495, 498 collection of 65 in Croatia 19-20 disadvantages of 64-65, 70 dishonesty of 63 in EU 61-71 evasion of 64 n. 8, 65 in OECD 63 rates 66-70 savings rate and 65 in Slovenia 19 in transition economies 61-71 in Ukraine 699-716 also see Consumption Taxes, Indirect Taxes Vietnam 663-671 Visibility of taxes 55 Voluntary argument 41 Voluntary taxation 34, 41-42 Women pensions and 49-51