Tax Structure and Institutional Determinants in Transition Economies

Economies that do not have a corporate tax system in their historical heritage sought to establish with independence. The structure means the financing free-market reforms of transition economies. study aims evaluate current 31 Also, relationship between corruption and total burden, GDP per capita, openness, economic freedom, corporate-income-consumption rates 24 economies were examined effectiveness institutional system. Corruption is high-ranking countries low freedom index. capita lower high corruption. Bribery seen as substitute for due reasons such justice income distribution, weakness administrations. According static analysis, one-unit increase positively affects at 0.0371%, openness 0.0134%, 0.0394%, rate 0.0122%. dynamic two variables negatively affect Economic index by 0.073% excise taxes 0.108%. On other hand, revenues (0.064), (0.056), trade deficit (0.073), (0.063)