The evolution of tax policy reforms in the 10 post communist new EU member states within the context of EU integration

Abstract

The process of EU enlargementcaused massive policy adaptation in both the aid EU members and the new members, both before and after the point af accession. This article explores evalutions in the area of corporate and personal income taxation and its relationship with the modification in the area of indirect taxation. Competitive pressures to attract FDI as well as increased revenues from the EU aquids determined excise taxes offered the 10 EU New Member states room for maneuver to significantly cut their direct taxes.