TAX POLICY VIS-À-VIS THE COMPETITIVENESS OF ECONOMIES OF POLAND, THE CZECH REPUBLIC, SLOVAKIA AND HUNGARY BETWEEN 2000 AND 2011

Abstract

The purpose of this paper is to compare and evaluate solutions in the field of taxation introduced in the period 2000-2011 in Poland, the Czech Republic, Slovakia and Hungary. The aim is also to determine which factors triggered tax reforms. The paper provides a comparison of changes in direct and indirect taxes and discusses the structure of tax revenues in the analysed countries. The last section discusses the impact of tax reforms on the competitiveness of economies.