摘要：During the last years, as response to the economic crises, most European Union member states resorted to tax reforms in order to support the financial sector, to sustain demand and reduce internal balances. Considering the even more challenging context of Central and East European countries we aim do determine the effects of tax reform on fiscal sustainability, with the purpose of bringing light, and therefore solutions, regarding future developments. This paper provides a comprehensive analysis of fiscal sustainability and tax reform implemented in some Central and Eastern European countries that are also the most recent members that adhered to the European Union (Romania, Bulgaria and Croatia). Based on the results of the analysis, we conclude on the influence of tax reform on fiscal sustainability, one of the most stringent issued faced by most countries.
