In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the...

Ten Central and Eastern European countries, as well as Cyprus and Malta, have applied for membership of the European Union. Membership involves, among others, alignment of the taxes on tobacco products. Within the acquis communautaire, accession countries can choose between a predominantly...

Ten Central and Eastern European countries, as well as Cyprus and Malta, have applied for membership of the European Union. Membership involves, among others, alignment of the taxes on tobacco products. Within the "aquis communautaire", accession countries can choose between a predominantly...

Das vorliegende Buch enthält die erste Studie zum Mehrwertsteuersystem der zentral- und osteuropäischen Länder, die eine EU-Mitgliedschaft anstreben. Die Studie vergleicht die Steuersysteme der 10 untersuchten Länder (Bulgarien,Tschechische Republik, Estland, Ungarn, Lettland, Litauen,...