The paper examines the convergence of tax systems in Central and Eastern European countries (CEECs) over the period 1995-2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones. We have identified the factors that influence the...

This paper explores the fiscal measures adopted in the transition European countries in order to encourage the foreign direct investment. There were analyzed six countries: Albania, Macedonia, Moldova, Russian Federation, Union of Serbia and Montenegro, Ukraine, based on the four criteria:...