Taxation Systems in Estonia, Poland, Hungary, the Czech Republic and Slovenia

Lorenz Jarass and Gustav Obermair
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Gustav Obermair: University Regensburg

No 4, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The aim of this study is to investigate the structure of the tax system for the accession states Estonia, Poland, Hungary, the Czech Republic and Slovenia in this same format. This involves: Identification of appropriate data sources and description of the available data, Drawing up an inventory of all taxes for each country, Construction of a tax revenue database, Classification of tax revenues according to different types of categorizations, Analysis of the tax structure and comparison with that of present Member States, Documentation of the database and of the calculations.

Keywords: European Union; taxation (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Pages: 294 pages
Date: 2000-10
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Citations: View citations in EconPapers (3)

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