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

Author

Listed:
  • Lorenz Jarass

    (University Wiesbaden)

  • Gustav M. Obermair

    (University Regensburg)

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.

Suggested Citation

  • Lorenz Jarass & Gustav M. Obermair, 2000. "Taxation Systems in Estonia, Poland, Hungary, the Czech Republic and Slovenia," Taxation Studies 0004, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxstu:0004
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/tax_sys_est_pol_hu_en.pdf
    File Function: final version, 2000
    Download Restriction: no

    Citations

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    Cited by:

    1. Vasily Astrov & Edward Christie & Vladimir Gligorov & Mario Holzner, 2004. "Monthly Report 5/2004," wiiw Monthly Reports 2004-05, The Vienna Institute for International Economic Studies, wiiw.
    2. Edward Christie & Mario Holzner, 2005. "Household Tax Compliance in Albania," wiiw Research Reports 316, The Vienna Institute for International Economic Studies, wiiw.
    3. Edward Christie & Mario Holzner, 2004. "Household Tax Compliance and the Shadow Economy in Central and Southeastern Europe," wiiw Balkan Observatory Working Papers 38, The Vienna Institute for International Economic Studies, wiiw.

    More about this item

    Keywords

    European Union; taxation;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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