Trends in income taxation: are taxes converging in Central and Eastern European countries?

Trends in income taxation: are taxes converging in Central and Eastern European countries?

The paper examines the convergence of tax systems in Central and Eastern European countries (CEECs) over the period 1995–2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones. We have identified the factors that influence the taxation s...

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Bibliographic Details
Main Authors: Bernardelli Michał, Felis Paweł, Jamroży Marcin, Lipiec Jacek, Malinowska-Misiąg Elżbieta, Szlęzak-Matusewicz Joanna, Otczyk Grzegorz
Format: Article
Language:English
Published: Sciendo 2023-12-01
Series:International Journal of Management and Economics
Subjects:
income tax
tax competition
tax convergence
h2
o52
o57
Online Access:https://doi.org/10.2478/ijme-2023-0019

Internet

https://doi.org/10.2478/ijme-2023-0019

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