The fiscal reforms and flat tax in Europe and CEE countries

Magdalena Rãdulescu ()
Additional contact information
Magdalena Rãdulescu: Faculty of Economic Sciences, University of Pitesti, Romania

Scientific Bulletin - Economic Sciences, 2011, vol. 10, issue 2, 24-33

Abstract: The aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform experiences of the new EU Member states which implemented the flat tax for fiscal policy making. In conclusion of this paper, we state that there is little evidence that the good economic performance of these countries after the reform was due to the flat tax itself: this could be attributed to wider macroeconomic recovery, better tax compliance and tax administration as a consequence of EU membership requirements.

Keywords: European and CEE countries; fiscal reforms; flat tax (search for similar items in EconPapers)
JEL-codes: E62 F36 H21 (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://economic.upit.ro/repec/pdf/2011_2_3.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pts:journl:y:2011:i:2:p:24-33

Access Statistics for this article

Scientific Bulletin - Economic Sciences is currently edited by Alina Hagiu

More articles in Scientific Bulletin - Economic Sciences from University of Pitesti Contact information at EDIRC.
Bibliographic data for series maintained by Alina Hagiu ().