文章基本信息

标题：Comparative analysis of taxation in 8 ex-communist countries in Europe
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作者：Razvan Catalin Dobrea ; Maria Loredana Popescu ; Stefania Cristina Curea 等
期刊名称：SHS Web of Conferences
印刷版ISSN：2416-5182
电子版ISSN：2261-2424
出版年度：2021
卷号：129
页码：1-8
DOI：10.1051/shsconf/202112908003
语种：English
出版社：EDP Sciences
摘要：Research Having a similar background before the 1990, the ex-communist countries in Europe started to differentiate one from another in terms of social and economic development. Nowadays, in many aspects of the socio-economic environment, the differences between them are significant. There are many factors to be considered when analysing the patterns of evolution of each ex-communist country in Europe and one of them is taxation. The level of taxation can lead to structural changes in the economy, especially market economies that are not mature.Purpose of the article: The purpose of this article is to compare the level of taxation in 8 EU ex-communist countries: Bulgaria, Croatia, Czech Republic, Hungary, Romania, Poland, Slovakia, and Slovenia - in the context of globalization.
关键词：taxation;ex-communist countries in Europe;economic development