出版社:Servicio central de publicacion. Gobierno Vasco
摘要:This article provides an overview of the main models of fiscal policy followed by the former communist countries, which today belong to the European Union. After a detailed analysis of the structure of revenues and expenses made by each of these states, the article reviews its compliance with the conditions required by the Stability and Growth Pact and the challenge faced by former members regarding the low tax income of new members.