Problems of Building Effective Tax System in the Countries of Central Europe

Arkadiusz Żabiński

Abstract

During the 1995-2014 period, Bulgaria, the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania, Slovakia and Slovenia transformed their respective tax systems. This paper describes the direct and indirect taxation transformation paths followed by the countries of Central and Eastern Europe that affected implementation of the fiscal principles and functions of their respective tax systems. Research shows a large number of similarities in their selection of instruments that have significantly changed the way in which the tax systems operate. Thanks to their application of solutions novel to Europe, e.g. the deep cuts in tax rates or the introduction of flat-rate taxes, the ex-Eastern Block members of the EU have set trends for the entire EU and become a model followed by other post-socialist countries.
Author Arkadiusz Żabiński (EMaT / DEaEP)
Arkadiusz Żabiński,,
- Department of Economics and Economic Policy
Total number of authors3
Pages936-944
Publication size in sheets0.5
Book Jedlicka Pavel, Maresova Petra, Soukal Ivan (eds.): Hradec Economic Days Vol. 7(1). Double-blind peer-reviewed proceedings of the international scientific conference Hradec Economic Days 2017, January 31 st and February 1 st , 2017 Hradec Králové, Czech Republic, 2017, University of Hradec Králové, ISBN 9788074356643, 991 p.
Keywords in Englishfiscal policies , tax system, public revenue, income tax, indirect taxation
URL http://fim2.uhk.cz/hed/images/KOMPLET_en_17.pdf
Languageen angielski
Score (nominal)15
Score sourceconferenceIndex
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