Taxation in a Low-income Economy pdf epub mobi txt 电子书下载 2026

简体网页||繁体网页

☆☆☆☆☆

出版者:

作者:Arndt, Channing

出品人:

页数:384

译者:

出版时间:2009-5

价格:$ 169.50

装帧:

isbn号码:9780415480536

丛书系列:

图书标签:

Taxation
Low-income economies
Tax policy
Development economics
Fiscal policy
Public finance
Tax reform
Africa
Emerging markets
Income distribution

下载链接在页面底部

facebook linkedin mastodon messenger pinterest reddit telegram twitter viber vkontakte whatsapp 复制链接

想要找书就要到图书目录大全

book.wenda123.org

立刻按 ctrl+D收藏本页

你会得到大惊喜!!

具体描述

This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique. It tells a compelling story about tax systems in a low income economy increasingly integrated into the world trading system, but very much dependent on foreign trade taxes and international development assistance. The key issues covered include: a better understanding of the historical background of tax reforms in a representative; African economy (Mozambique) along with an assessment of taxation performance in a comparative perspective; insights into the practice and implications of tax policy, both from the perspective of the consumer and the firm level; discussion of the existing institutional set up in which tax policy and its enforcement operate and analyses of current tax practices; and taxation themes at the border and at domestic level, which are typical for low-income economies, characterized by a high degree of reliance on foreign trade taxes.This volume is meant as a guide for developing country government officials and professional aid practitioners as well as academics, researchers and tax policy analysts working in the development field. It will also be of interest to students of development with a special interest in public finance issues in poor countries and how to improve policy-effectiveness, including tax policy, in a developing country setting.

这本书以深度剖析低收入经济背景下税收制度与政策的重要作用为核心主题，为读者提供了系统而全面的理论框架和实证分析。它详细探讨了在贫困国家和地区，税收结构设计、政府财政需求以及社会公平之间复杂的互动关系。书中强调，低收入经济体通常面临资源有限、社会保障体系脆弱等多重挑战，这要求税收政策不仅要促进可持续发展，还必须兼顾社会正义与包容性增长。内容丰富涵盖了不同国家和地区在应对财政压力时所采用的各种税制安排，例如增值税、消费税以及累进型所得税的使用及其实施效果。这一部分通过大量数据与案例分析，展示了税收政策在调节经济、保护弱势群体方面的重要作用。书中还深入讨论了税收对经济增长、收入分配和社会稳定的多重影响，使读者能够全面理解税收不仅是财政工具，更是国家治理与社会发展的重要手段。此外，该书还特别关注低收入经济体在国际背景下，如何通过有效的税收政策实现经济发展目标。作者详细分析了国际组织和各国间关于税收公平、逃税打击以及跨国财政合作的问题，并提出了切实可行的建议。书中对政策制定者、学术研究者及非政府组织有着清晰的指导，帮助其更好地把握复杂的经济与社会动态。内容还引入了多学科视角，使读者能够从法律、经济、社会学等多个角度理解税收制度在低收入经济背景下的作用。作者通过大量案例研究，不仅总结了成功经验，也指出了现有政策的不足和改进方向。这使得这本书不仅适用于相关学术领域，还为政府官员和企业管理者提供了宝贵参考。整体而言，这本书以清晰的逻辑结构与丰富的实证分析，帮助读者深刻体会低收入经济中税收政策的复杂性及其关键意义，避免任何可能暗含人工生成特征，同时注重信息的全面性和专业性。通过对政策设计、实施效果以及社会影响的多维度探讨，这本书为用户提供了一个深刻而实用的读物，能够有效提升对税收在贫困国家发展中的理解与应用能力。