This paper analyses the distribution and allocation of budgetary subsidies and tax arrears in Central and Eastern Europe. Budgetary subsidies are relatively small in aggregate, highly sector specific, and the manufacturing sector receives few of them. Tax arrears, by contrast, are a significant problem, and the paper argues they can be considered a form of government subsidy. Data for the various Visegrád countries suggest that the total stock of tax arrears is on the order of 5- 10% of GDP, the annual flow of tax arrears is around 2% of GDP, and the annual flow of tax arrears to the manufacturing sector is around 1% of GDP. Survey data from Hungary and Poland show that tax arrears are concentrated in a small number of low profitability fir...
The aim of this thesis is to analyze what was the influence of corporate tax rate and total paid amo...
This paper explores the fiscal measures adopted in the transition European countries in order toenco...
Research background: The paper addresses the issue of an optimal tax system and puts emphasis on two...
One of the important neglected issues in discussions of East European transition to the market is th...
The paper discusses the use of what are known as tax expenditures in various member countries of the...
The paper presents comparisons of fiscal policy- tax amongst different countries. Many developed cou...
The European Union has not defined its limits in geographical terms. Each enlargement has led and wi...
The main purpose of the paper is to compare the system of taxation and tax optimization in Poland wi...
Fiscal reform is central to the process of transforming a Soviet-type economy to a market economy, f...
Mobilization of domestic revenue is of paramount importance in the context of the Central and Easter...
This paper aims to make a point in what the fiscal environment has been and is about in Romania. In ...
The article deals with investigation of principles, factors and conditions of the government’s tax b...
The paper seeks to find the impact of tax policy on income and wealth redistribution, as well as its...
Whitening the economy is a constantly recurring theme in the tax literature, which can have signific...
The paper presents evidence on the effects of taxes and benefits on household incomes in Hungary ref...
The aim of this thesis is to analyze what was the influence of corporate tax rate and total paid amo...
This paper explores the fiscal measures adopted in the transition European countries in order toenco...
Research background: The paper addresses the issue of an optimal tax system and puts emphasis on two...
One of the important neglected issues in discussions of East European transition to the market is th...
The paper discusses the use of what are known as tax expenditures in various member countries of the...
The paper presents comparisons of fiscal policy- tax amongst different countries. Many developed cou...
The European Union has not defined its limits in geographical terms. Each enlargement has led and wi...
The main purpose of the paper is to compare the system of taxation and tax optimization in Poland wi...
Fiscal reform is central to the process of transforming a Soviet-type economy to a market economy, f...
Mobilization of domestic revenue is of paramount importance in the context of the Central and Easter...
This paper aims to make a point in what the fiscal environment has been and is about in Romania. In ...
The article deals with investigation of principles, factors and conditions of the government’s tax b...
The paper seeks to find the impact of tax policy on income and wealth redistribution, as well as its...
Whitening the economy is a constantly recurring theme in the tax literature, which can have signific...
The paper presents evidence on the effects of taxes and benefits on household incomes in Hungary ref...
The aim of this thesis is to analyze what was the influence of corporate tax rate and total paid amo...
This paper explores the fiscal measures adopted in the transition European countries in order toenco...
Research background: The paper addresses the issue of an optimal tax system and puts emphasis on two...