Bernardelli, Michał; Felis, Paweł; Jamrozy, Marcin; … - In: International journal of management and economics 59 (2023) 4, pp. 349-370
The paper examines the convergence of tax systems in Central and Eastern European countries (CEECs) over the period … 1995-2018. Due to the increasing impact of tax competition, we have focused on income taxes, in particular, corporate ones … lowering tax rates. Corporate income taxes have also decreased in many CEECs in the same period; however, the reverse has been …