Taxation in Cesee Countries – Similarities and Differences

Alexio (2015). Details about the Employee Income Tax in Czech Republic, available online at http://www.alexio.cz/employee/czech_employee_income_tax.html Search in Google Scholar

Alexiou, C. (2009). Government spending and economic growth: Econometric evidence from the South Eastern Europe (SEE). Journal of Economic and Social Research, 11(1), pp. 1-16.Search in Google Scholar

Atkinson, A.B., Stiglitz, J.E. (1972). The structure of indirect taxation and economic efficiency. Journal of Public Economics, 1(1), pp. 97-119.10.1016/0047-2727(72)90021-7Search in Google Scholar

Avalara (2015). Turkey VAT compliance and rates, available online at http://www.vatlive.com/global-vat-gst/turkey/turkey-vat-compliance-and-rates/ Search in Google Scholar

Bellak, C., Leibrecht, M. (2009). Do low corporate income tax rates attract FDI?-Evidence from Central-and East European countries. Applied Economics, 41(21), pp. 2691-2703.10.1080/00036840701320217Search in Google Scholar

Candamio, L.V., Rodríguez, J.L. (2014). Ability to pay adjusted by the cost of living in the Spanish personal income tax. In XXI Encuentro Economía Pública, p. 38.Search in Google Scholar

CIA (2015), Central Intelligence Agency, The World Factbook: Country comparison: taxes and other revenues, available online at https://www.cia.gov/library/ Search in Google Scholar

Cook, K.A., Meyer, W., Reichenstein, W. (2015). Tax-Efficient Withdrawal Strategies. Financial Analysts Journal, 71(2), pp. 16-29.10.2469/faj.v71.n2.2Search in Google Scholar

Council Directive (2006). Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Official Journal of the European Union, L 347/1Search in Google Scholar

Deloitte (2015). International tax. Montenegro Highlights 2015, available online at https://dits.deloitte.com/#TaxGuides Search in Google Scholar

De Gregorio, J. (1993). Inflation, taxation, and long-run growth. Journal of Monetary Economics, 31(3), pp. 271-298.10.1016/0304-3932(93)90049-LSearch in Google Scholar

Eller, M. (2009). Fiscal position and size of automatic stabilizers in the CESEE EU Member States-implications for discretionary measures. Focus on European economic integration Q, 2, pp. 78-84.Search in Google Scholar

Eurofast (2015). International tax, available online at http://www.eurofast.eu/ Search in Google Scholar

European Commission (2015). VAT Rates Applied in the Member States of the European Union, Situation at 1st September 2015, available online at http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_community/index_en.htm Search in Google Scholar

Farnsworth, K., Fooks, G. (2015). Corporate Taxation, Corporate Power, and Corporate Harm. The Howard Journal of Criminal Justice, 54(1), pp. 25-41.10.1111/hojo.12112Search in Google Scholar

Fuest, C., Peichl, A., Schaefer, T. (2007). Is a flat tax politically feasible in a grown-up welfare state?, available at SSRN 995174.10.2139/ssrn.995174Search in Google Scholar

Gwartney, J., Lawson, R., Hall, J. (2015). Economic Freedom of the World: 2015 Annual Report, The Fraser Institute, available online at http://www.cato.org/economic-freedomworld Search in Google Scholar

Heritage Foundation (2015). 2015 Index of Economic Freedom, available online at http://www.heritage.org/index/explore Search in Google Scholar

IMF (2014). International Monetary Found, Central, Eastern and Southeastern Europe. Regional Economic Issues, available online at https://www.imf.org/external/pubs/ Search in Google Scholar

Johansson, Å., Heady, C., Arnold, J., Brys, B., Vartia, L. (2008). Taxation and economic growth. OECD Economics Department Working Papers, available online at http://www.oecdilibrary.org/content/workingpaper/241216205486Search in Google Scholar

Keen, M., Lockwood, B. (2010). The value added tax: Its causes and consequences. Journal of Development Economics No. 92.2, 2010, pp. 138-151.10.1016/j.jdeveco.2009.01.012Search in Google Scholar

Király, J., Csajbók, A., Kovács, M.A. (2011). A policy recipe for successful convergence of CESEE countries in the post-crisis world. Post-Crisis Growth and Integration in Europe: Catching-Up Strategies in CESEE Economies, pp. 149.Search in Google Scholar

Kneller, R., Bleaney, M.F., Gemmell, N. (1999). Fiscal policy and growth: evidence from OECD countries. Journal of Public Economics, 74(2), pp. 171-190.10.1016/S0047-2727(99)00022-5Search in Google Scholar

KPMG (2015a). Corporate Tax Rates, available online at https://home.kpmg.com/ Search in Google Scholar

KPMG (2015b). Individual Income Tax Rates, available online at https://home.kpmg.com/xx/en/home/services/tax/tax-tools-and-resources/tax-ratesonline/ Search in Google Scholar

KPMG (2015c). Indirect tax rates, available online at https://home.kpmg.com/xx/en/home/services/tax/tax-tools-and-resources/tax-ratesonline/ Search in Google Scholar

Leiner-Killinge, N. (2012). Fiscal Vulnerabilities in the CESEE Countries: the Role of Fiscal Policy Structures and Budgetary Discipline, Workshop No. 17, Limited Fiscal Space in CESEE: Needs and Options for Post-Crisis Reform 68th East Jour Fixe of the Oesterreichische Nationalbank, available online at https://www.oenb.at/en/Publications/ Search in Google Scholar

Mele, M., Carbone, V. (2015). Fiscal divergence and economic growth in the European Union. Rivista Italiana di Economia Demografia e Statistica, 69(1). Search in Google Scholar

Pomerleau, K. (2015). Corporate Income Tax Rates around the World, 2015, Tax Foundation, available online at http://taxfoundation.org/article/corporate-income-tax-rates-aroundworld-2015Search in Google Scholar

PwC (2015). PwC Worldwide Tax Summaries, available online at http://taxsummaries.pwc.com/ Search in Google Scholar

Sandmo, A. (1983). Progressive taxation, redistribution, and labor supply. The Scandinavian Journal of Economics, pp. 311-323.10.2307/3439594Search in Google Scholar

Fiscal Code of Moldova (2015). Code No. 1163 from 24.04.1997, republished in the Official Gazette of Moldova, Special Edition, March 25, 2005, pp. 13, available online at http://www.fisc.md/CodulfiscalalRM.aspx Search in Google Scholar

Thompson, A. A. (1989). Economics of the firm - theory and practice, Fifth edition, The University of Alabama, pp. 251-280.Search in Google Scholar

Walch, N., Wörz, J. (2012). The Impact of Country Risk Ratings and of the Status of EU Integration on FDI inflows in CESEE Countries. Focus on European Economic Integration, Oesterreichische Nationalbank, (3), pp. 8-26.Search in Google Scholar

World Bank (2015). Countries and Economies, available online at http://data.worldbank.org/countrySearch in Google Scholar