The Fiscal Reforms and Flat Tax in Europe and CEE Countries
The aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform experiences of the new EU Member states which implemented the flat tax for fiscal policy making. In conclusion of this paper, we state that there is little evidence that the good economic performance of...
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| Format: | Article |
| Language: | English |
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University of Pitesti
2011-11-01
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| Series: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
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| Online Access: | http://economic.upit.ro/repec/pdf/2011_2_3.pdf |
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| _version_ | 1849248939326308352 |
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| author | Magdalena RĂDULESCU |
| author_facet | Magdalena RĂDULESCU |
| author_sort | Magdalena RĂDULESCU |
| collection | DOAJ |
| description | The aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform experiences of the new EU Member states which implemented the flat tax for fiscal policy making. In conclusion of this paper, we state that there is little evidence that the good economic performance of these countries after the reform was due to the flat tax itself: this could be attributed to wider macroeconomic recovery, better tax compliance and tax administration as a consequence of EU membership requirements. |
| format | Article |
| id | doaj-art-bcf8d32b7eb948109cd7fbaddab069d7 |
| institution | Kabale University |
| issn | 1583-1809 |
| language | English |
| publishDate | 2011-11-01 |
| publisher | University of Pitesti |
| record_format | Article |
| series | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| spelling | doaj-art-bcf8d32b7eb948109cd7fbaddab069d72025-08-20T03:57:43ZengUniversity of PitestiBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice1583-18092011-11-011022433The Fiscal Reforms and Flat Tax in Europe and CEE CountriesMagdalena RĂDULESCUThe aim of this paper is to realize a comparative overview of fiscal reforms and flat tax reform experiences of the new EU Member states which implemented the flat tax for fiscal policy making. In conclusion of this paper, we state that there is little evidence that the good economic performance of these countries after the reform was due to the flat tax itself: this could be attributed to wider macroeconomic recovery, better tax compliance and tax administration as a consequence of EU membership requirements.http://economic.upit.ro/repec/pdf/2011_2_3.pdfEuropean and CEE countriesfiscal reformsflat tax |
| spellingShingle | Magdalena RĂDULESCU The Fiscal Reforms and Flat Tax in Europe and CEE Countries Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice European and CEE countries fiscal reforms flat tax |
| title | The Fiscal Reforms and Flat Tax in Europe and CEE Countries |
| title_full | The Fiscal Reforms and Flat Tax in Europe and CEE Countries |
| title_fullStr | The Fiscal Reforms and Flat Tax in Europe and CEE Countries |
| title_full_unstemmed | The Fiscal Reforms and Flat Tax in Europe and CEE Countries |
| title_short | The Fiscal Reforms and Flat Tax in Europe and CEE Countries |
| title_sort | fiscal reforms and flat tax in europe and cee countries |
| topic | European and CEE countries fiscal reforms flat tax |
| url | http://economic.upit.ro/repec/pdf/2011_2_3.pdf |
| work_keys_str_mv | AT magdalenaradulescu thefiscalreformsandflattaxineuropeandceecountries AT magdalenaradulescu fiscalreformsandflattaxineuropeandceecountries |