The modern tax reforms in the new EU Member Countries

T. Koschuk V. Melnyk

Economy and Forecasting, 2012, issue 3, 102-118

Abstract: The article investigates the tax policies of the new EU Member States before and during the acute aggravation of the global economic conjuncture (2008-2009), as well as during the fragile equilibrium of the post crisis revival. Based on comparative analysis, the authors establish that, despite a certain difference in orientation, the common features of the tax reforms in the EU post-socialist countries, Cyprus and Malta are ensuring a reliable financial base for the state functioning through the active use of VAT fiscal potential and well considered approach to the regulating effect of corporate income tax on the economic processes, as well as expansion of the area of use of privileged social mechanisms in the taxation of the individuals' incomes. The authors provide various conclusions as to the initiatives of the State Tax Service of Ukraine concerning the reform of Ukraine's tax system in the context of European experience.

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eip:journl:y:2012:i:3:p:102-118

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