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Exploring the complex landscape of taxation in developing countries, this volume delves into unique challenges such as corruption, tax evasion, and ineffective political systems. Experts analyze how these issues impact revenue generation for essential public services like education and healthcare. Key topics include the influence of taxation on foreign direct investment, the specific forms of corruption prevalent in these regions, and the adverse effects of fiscal decentralization on developmental aid. The relationship between democracy and taxation in transitioning nations is also examined.
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Critical Issues in Taxation and Development, Clemens Fuest
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- Année de publication
- 2013
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