Munich Personal RePEc Archive

Tax polici in new EU members: Estonia and othr Baltic states

Evelin, Ahermaa and Luigi, Bernardi (2004): Tax polici in new EU members: Estonia and othr Baltic states. Published in: Tax systems and tax reforms in EU new members (16. March 2005): pp. 164-182.

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Abstract

The paper discusses the fiscal systems of Estonia, Latvi nd Lituania. Quentitative data and instuutionale features are given for the main taxes, and their development since the transition of the early 1990s. Recent tax reforms as well as that planned are examinated together with suggestion for the improvments of Baltics Tax systems

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