ISSUES ON THE POSITION OF EUROPEAN EASTERN COUNTRIES IN WORLD RANKINGS INCLUDING ELEMENTS OF TAXATION

Taxation is an essential component of any nation. Taxation, with its economic and social implications, is taken into account when the world rankings are made. The level of fiscal pressure, the design of the tax system, the number of taxes, the relationship between taxpayers with the fiscal administration, the principles of taxation, the existence of a real partnership between the taxpayer and the state are a part of fiscal elements that determine attractiveness or rejection from a particular country. Without claiming an exhaustive approach, our work presents some fiscal aspects from Eastern European countries found in world rankings, by emphasizing the influence of these factors on the position occupied by each state in each classification. Starting from the world rankings and the position of the Eastern European countries in these rankings we conduct a hierarchy of these countries.