摘要:Research Even if they have a similar background, the ex-communist countries in Europe have started since the ‘90s to differentiate socially and economically one from another. Nowadays, the differences between them are significant in many aspects of the socio-economic environment, including innovation. Measurements done by Cornell University, INSEAD, and WIPO through the Global Innovation Index and some researchers compared the achievements from the last 30 years of the ex-communist countries in terms of innovation. Although innovation may be under the influence of multiple factors, some authors suggest that taxation has a major role.Purpose of the article: The purpose of the article is identifying a potential link between the dynamics of innovation and the dynamics of taxation in 8 ex-communist EU countries in the context of globalization, and to describe the way the globalization and taxation together fostered or suppressed the innovation.
关键词:taxation;innovation;globalization;ex-communist countries in Europe