@article{(Open Science Index):https://publications.waset.org/pdf/8975, title = {Comparative Analysis of Tax Systems: Some Evidence from CEE Countries}, author = {Marie Paseková and Jiří Strouhal and Lehte Alver and Arturs Praulinš}, country = {}, institution = {}, abstract = {During last decades is widely discussed the international harmonization of financial reporting. This harmonization is also affected by national tax systems in analyzed countries. This paper provides some evidence on current national tax systems in selected countries in Central and Eastern Europe. The linkage of accounting profit as a tax base might decrease the administrative burden for majority of SMEs, which are the most important engine of each national economy.}, journal = {International Journal of Economics and Management Engineering}, volume = {5}, number = {5}, year = {2011}, pages = {656 - 662}, ee = {https://publications.waset.org/pdf/8975}, url = {https://publications.waset.org/vol/53}, bibsource = {https://publications.waset.org/}, issn = {eISSN: 1307-6892}, publisher = {World Academy of Science, Engineering and Technology}, index = {Open Science Index 53, 2011}, }