Tax systems and tax reforms in transition economies

This book deals with tax reform in New EU countries. It describes the changes that have occurred in the tax systems of a group of countries that underwent a transformation, or a transition, from being centrally planned to becoming market economies. This has been a remarkable journey that has required enormous and difficult reforms. There was no road map for these countries to follow, because it was a journey on uncharted territory. No group of countries had ever traveled this territory before. However, there was the advantage of knowing where to go, if not how to get there. The destination was the creation of tax systems and tax administrations not too different from those of the EU countries.