Comparison of the Tax Structure in Central European and European Union Countries: Tax Reform Goals and the Current Situation

Introduction

The economic transformation process in Central European Countries (CEC) has profoundly affected public finance. The process of reforming public finance (covering both tax and expenditure reforms) is a long lasting one with specific features in individual countries. This makes a comparison over relatively short time periods difficult. Nevertheless, some common, general features to the restructuring of CEC public finances can be identified.