Bernardelli, Michał; Felis, Paweł; Jamrozy, Marcin; … - In: International journal of management and economics 59 (2023) 4, pp. 349-370
1995-2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones …. 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 …