TAXATION IN CESEE COUNTRIES – SIMILARITIES AND DIFFERENCES

Carmen Comaniciu
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Carmen Comaniciu: Lucian Blaga University of Sibiu, Romania

Studies in Business and Economics, 2015, vol. 10, issue 3, 16-31

Abstract: The characteristics of fiscal revenues are the ones that demonstrate their importance for the formation of public financial resources, being considered as a product of historical development of the state. Numerous studies and researches on the taxes action in financial, economic and social level emphasized the link between fiscal policy, growth and level of development of a country. In this context, through this article, by presenting some general coordinates of taxation in countries of Central, Eastern and Southeast Europe (CESEE countries) we will identify the similarities and differences concerning the taxation system and the impact of taxation on the socio-economic development. Without claiming an exhaustive approach, we consider that issues outlined highlight in which country taxation is a stimulating factor for economic growth and development, so that good practice be elements worthy of consideration.

Keywords: tax burden; fiscal freedom; direct taxation; indirect taxation (search for similar items in EconPapers)
Date: 2015
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