%0 Journal Article
	%A Marie Paseková and  Jiří Strouhal and  Lehte Alver and  Arturs Praulinš
	%D 2011
	%J International Journal of Economics and Management Engineering
	%B World Academy of Science, Engineering and Technology
	%I Open Science Index 53, 2011
	%T Comparative Analysis of Tax Systems: Some Evidence from CEE Countries
	%U https://publications.waset.org/pdf/8975
	%V 53
	%X 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.
	%P 656 - 662