Comparative analysis of taxation in 8 ex-communist countries in Europe

Research background: Having a similar background before the 1990, ex-communist countries in Europe started to differentiate one from another terms of social and economic development. Nowadays, many aspects socio-economic environment, differences between them are significant. There factors be considered when analysing patterns evolution each country is taxation. The level taxation can lead structural changes economy, especially market economies that not mature. Purpose article: purpose this article compare 8 EU countries: Bulgaria, Croatia, Czech Republic, Hungary, Romania, Poland, Slovakia, Slovenia - context globalization. Methods: We will do comparative analysis indicators developed by European Commission, DG Taxation Customs Union Eurostat countries. Findings & Value added: This paper may add value tax policies identifying proved their effectiveness generating higher labor productivity, adapted then adopted UE less developed. Moreover, more in-depth research concerning as significant factor development these