Comparative analysis of taxation in 8 ex-communist countries in Europe

Razvan Catalin Dobrea,Victor Marian Dumitrache,Maria Loredana Popescu,Stefania Cristina Curea,T Kliestik

doi:10.1051/shsconf/202112908003

Razvan Catalin Dobrea, Victor Marian Dumitrache + Show 3 more

Open Access

https://doi.org/10.1051/shsconf/202112908003

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Abstract

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.

Highlights

In the research fields of economic development, globalization and fiscal policy, the case of ex-communist countries in Europe can be considered a very good research playground
After 1990, the market economy and globalization started to influence the fiscal policy of the ex-communist European countries and, the fiscal policies that they adopted has had an impact on their place in the global economy (Bran et al, 2020)
As a bases for further research, this article aims to make a comparative analysis of taxation in 8 ex-communist EU countries: Bulgaria, Croatia, Czech Republic, Hungary, Romania, Poland, Slovakia, and Slovenia, in the context of globalization

Summary

Introduction

In the research fields of economic development, globalization and fiscal policy, the case of ex-communist countries in Europe can be considered a very good research playground. In the past 30 years, the economies and the political systems of these countries had to adapt and become competitive in a global, interconnected and very dynamic economy. After 1990, the market economy and globalization started to influence the fiscal policy of the ex-communist European countries and, the fiscal policies that they adopted has had an impact on their place in the global economy (Bran et al, 2020). As a bases for further research, this article aims to make a comparative analysis of taxation in 8 ex-communist EU countries: Bulgaria, Croatia, Czech Republic, Hungary, Romania, Poland, Slovakia, and Slovenia, in the context of globalization

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