The paper discusses the Value Added Tax, Personal Income Tax, Corporate Income Tax and excise tax in Poland, the Czech Republic, Hungary, Russia, Georgia, Ukrai

The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of tax

How have tax systems, whose primary role is to raise resources to finance public expenditures, evolved in the transition countries of Eastern Europe and the for

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by emp