Bernardelli, Michał; Felis, Paweł; Jamroży, 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. We have identified the factors that influence the...
