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Tax Systems in the Selected Transition Economies. An overview

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  • Krzysztof Polomski

Abstract

The paper discusses the Value Added Tax, Personal Income Tax, Corporate Income Tax and excise tax in Poland, the Czech Republic, Hungary, Russia, Georgia, Ukraine, and the Kyrgyz Republic. It could be argued that the countries of Central Europe are more advanced in their reforms compared with the countries of the Former Soviet Union. In many cases the situation in the FSU still resembles the time of planned economy where enterprises function in an administratively regulated environment. It seems like a lot of political will is needed to overcome stagnancy and change the behavior of economic agents. The paper will concentrate mainly on the so-called state taxes and will not cover local taxes such as real estate and land tax. It will not cover the social insurance contributions and other types of payroll taxes, as they are beyond the scope of this paper. In the first part of the paper, I will try to compare the tax systems from the point of view of budget situation in the Czech Republic, Georgia, Hungary, the Kyrgyz Republic, Poland, Russia, Ukraine. In the second part of the paper, some legislative regulations will be presented.

Suggested Citation

  • Krzysztof Polomski, 1999. "Tax Systems in the Selected Transition Economies. An overview," CASE Network Studies and Analyses 0181, CASE-Center for Social and Economic Research.
    • Handle: RePEc:sec:cnstan:0181
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    Keywords

    tax system; transition countries;

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