Revenue erosion and lax payments discipline, manifesting itself in low revenue mobilisation, ineffective tax collection and widespread non-compliance, have been a problem in many ex-socialist countries since the start of transition. This book examines the problems of tax payments discipline and collection in the transition countries of Central and Eastern Europe and the former Soviet Union in the context of economic transition from a centrally planned economy to a market economy, the transformation of a socialist state to a capitalist state, the nexus between government and business, and the persistence of the soft budget constraint. Much of the literature on.
