Tax systems across the world could be simple if they were composed to raise revenue only. Taxpayers expect their tax systems to be fair, efficient, and enforceable. Taxes are also expected to promote prosperity, entrepreneurship, social justice, and responsibility. While trying to achieve the above, the makers of tax systems have to consider all macro and micro trends, economic crisis and booms, general potentials and opportunities. As a result, tax systems are reformed often and get more sophisticated by each reform.
CMS brings you an overview of CEE tax reforms that took place between 2015 and 2017.