The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation. The country’s tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances, limits revenue collection and distorts the business environment
Political, economic, and social developments in the world have undergone relatively turbulent change...
Recession has sharply erected the question of tax burden and the optimal proportion of different kin...
textabstractTax policy is formulated through a political process. The institutional framework is imp...
The paper analyses Estonian tax structure changes during the last decade and critically assesses the...
The paper is focusing on the European Union countries tax structure changes during the last decade. ...
Abstract: Taxation has, and will retain, a central place in economic policy. This paper sheds some l...
The paper discusses the fiscal systems of Estonia, Latvi nd Lituania. Quentitative data and instuuti...
The paper analyses European Union countries tax structure changes during the last decade. Particular...
The European Union does not have a comprehensive common tax policy and substantial changes in this s...
The economic crisis of 2008-2010, which has hit the world, especially the Baltic States with their u...
The paper discusses the main tax policy issus in Eu new members. Particular attention is devoted to ...
The paper analyses European Union countries tax structure changes during the last decade. Particular...
Recession has sharply erected the question of tax burden and the optimal proportion of different kin...
Despite many common features, the personal income tax (PIT) systems are broadly country specific and...
In this paper an overview of tax benefits granted by Estonian legal acts is given, and extent of tax...
Political, economic, and social developments in the world have undergone relatively turbulent change...
Recession has sharply erected the question of tax burden and the optimal proportion of different kin...
textabstractTax policy is formulated through a political process. The institutional framework is imp...
The paper analyses Estonian tax structure changes during the last decade and critically assesses the...
The paper is focusing on the European Union countries tax structure changes during the last decade. ...
Abstract: Taxation has, and will retain, a central place in economic policy. This paper sheds some l...
The paper discusses the fiscal systems of Estonia, Latvi nd Lituania. Quentitative data and instuuti...
The paper analyses European Union countries tax structure changes during the last decade. Particular...
The European Union does not have a comprehensive common tax policy and substantial changes in this s...
The economic crisis of 2008-2010, which has hit the world, especially the Baltic States with their u...
The paper discusses the main tax policy issus in Eu new members. Particular attention is devoted to ...
The paper analyses European Union countries tax structure changes during the last decade. Particular...
Recession has sharply erected the question of tax burden and the optimal proportion of different kin...
Despite many common features, the personal income tax (PIT) systems are broadly country specific and...
In this paper an overview of tax benefits granted by Estonian legal acts is given, and extent of tax...
Political, economic, and social developments in the world have undergone relatively turbulent change...
Recession has sharply erected the question of tax burden and the optimal proportion of different kin...
textabstractTax policy is formulated through a political process. The institutional framework is imp...