| Issue |
SHS Web Conf.
Volume 129, 2021
The 21st International Scientific Conference Globalization and its Socio-Economic Consequences 2021
|
|
|---|---|---|
| Article Number | 08003 | |
| Number of page(s) | 8 | |
| Section | Regional Economics, Economic and Human Geography | |
| DOI | https://doi.org/10.1051/shsconf/202112908003 | |
| Published online | 16 December 2021 | |
Comparative analysis of taxation in 8 ex-communist countries in Europe
1 Bucharest University of Economic Studies, Piata Romana nr. 6, 010374, Bucharest, Romania
2 Bucharest University of Economic Studies, PhD student, Piata Romana nr. 6, 010374, Bucharest, Romania
* Corresponding author: victor.dumitrache@gmail.com
Research background: 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.
Methods: We will do a comparative analysis of the indicators developed by European Commission, DG Taxation and Customs Union and Eurostat of the 8 EU ex-communist countries.
Findings & Value added: This paper may add value to the economic and tax policies in the 8 EU ex-communist countries by identifying the policies that proved their effectiveness in generating higher labor productivity, policies that can be adapted and then adopted by the UE ex-communist countries that are less developed. Moreover, this paper can lead to more in-depth research concerning taxation as significant factor of development in these countries.
Key words: taxation / ex-communist countries in Europe / economic development
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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