摘要：Research Having a similar background before the 1990, the ex-communist countries in Europe started to differentiate one from another in terms of social and economic development. Nowadays, in many aspects of the socio-economic environment, the differences between them are significant. There are many factors to be considered when analysing the patterns of evolution of each ex-communist country in Europe and one of them is taxation. The level of taxation can lead to structural changes in the economy, especially market economies that are not mature.Purpose of the article: The purpose of this article is to compare the level of taxation in 8 EU ex-communist countries: Bulgaria, Croatia, Czech Republic, Hungary, Romania, Poland, Slovakia, and Slovenia - in the context of globalization.
关键词：taxation;ex-communist countries in Europe;economic development
