Bernardelli, Michał; Felis, Paweł; Jamrozy, Marcin; … - In: International journal of management and economics 59 (2023) 4, pp. 349-370
. We have identified the factors that influence the taxation system and trends in income taxation in the CEECs by adapting … the hidden Markov model approach. We find that many CEECs have reduced income taxation in the analysis period, mainly by … 1995-2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones …