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...

The article contains analysis of taxation system of SMEs incomes in Poland. In sector of SMEs overwhelming number of enterprises are burden by personal income tax. For this reason author concentrates on forms of company taxation

The concept of a flat tax is a popular topic of economic discussion. The number of supporters and opponents to the idea of proportional (flat) tax rate is equal and each group has its own arguments for and against adopting this form of taxation. This article reports on the different views of the...