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Tax polici in new EU members: Estonia and othr Baltic states

Ahermaa Evelin and Luigi Bernardi ()

MPRA Paper from University Library of Munich, Germany

Abstract: The paper discusses the fiscal systems of Estonia, Latvi nd Lituania. Quentitative data and instuutionale features are given for the main taxes, and their development since the transition of the early 1990s. Recent tax reforms as well as that planned are examinated together with suggestion for the improvments of Baltics Tax systems

Keywords: Tax; Systems; Tax; Reforms; Baltic; Countries (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2004-10-10
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Published in Tax systems and tax reforms in EU new members (2005): pp. 164-182

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