The Fiscal Policy in Post-Communist EU Members

Authors

  • G. Dinca Transilvania University of Brasov, Romania
  • M. Dinca Transilvania University of Brasov, Romania

Keywords:

fiscal policy, flat tax system, budgetary deficit, public revenues, governmental expenditures

Abstract

This paper intends to explore the fiscal policies and strategies adopted by the ex-communist countries that entered the EU in 2004 and 2007. We tried to present the fiscal structure and the reasons behind the implementation of flat tax systems in most of the new member states.

Author Biographies

G. Dinca, Transilvania University of Brasov, Romania

Dept. of Finance, Accounting and Economic Theory

M. Dinca, Transilvania University of Brasov, Romania

Dept. of Finance, Accounting and Economic Theory

Published

2008-12-19

Issue

Section

FINANCE AND ACCOUNTANCY