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Taxation in Emerging Market and Middle-Income Economies: Similarities and Differences Between Countries from Europe and Central Asia

In: Emerging Issues in the Global Economy

Author

Listed:
  • Carmen Comaniciu

    (Lucian Blaga University of Sibiu)

Abstract

The studies and the research from specialty literature demonstrate that a free-open policy and an efficient governance of the economy are the basic pillars for economic and social growth, taxation having an essential role in the life of any nation. A fiscal system based on horizontal and vertical equity, stability, predictability, and efficiency contributes significantly to the sustainability of public finances. Based on these considerations, through this article, we will highlight the main similarities and differences in the field of taxation at the level of countries that are included in the emerging market and middle-income economies category from Europe and Central Asia, to identify best practices and to highlight the impact of taxation on economic and social development. Without claiming an exhaustive approach, by analyzing some indicators of the fiscal field, we will try to achieve a ranking of these countries, to identify the most attractive country from the perspective of taxation.

Suggested Citation

  • Carmen Comaniciu, 2018. "Taxation in Emerging Market and Middle-Income Economies: Similarities and Differences Between Countries from Europe and Central Asia," Springer Proceedings in Business and Economics, in: Silvia Cristina Mărginean & Claudia Ogrean & Ramona Orăștean (ed.), Emerging Issues in the Global Economy, chapter 0, pages 139-150, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-71876-7_12
    DOI: 10.1007/978-3-319-71876-7_12
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    Cited by:

    1. Cristea Loredana Andreea & Voda Alina Daniela & Ungureanu Dragos Mihai, 2021. "Tax Culture: Approached As A New Constituent Element Of The Fiscal System," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 124-132, April.

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