We are pleased to present the twelfth issue of 4liberty.eu Review, titled “Taxing Taxation: Labor and Capital in CEE”. This time, our focus is the taxation of labor and capital – from Poland and the Czech Republic, to Ukraine, Bulgaria, and Bosnia and Herzegovina. We do, however, tackle also related phenomena – by showcasing, for example, the Slovakian take on carbon taxes.

All this has been done in a bid to familiarize the Reader with an overview of various existing approaches, and propose recommendations on how to make tax system better. Because, to paraphrase Adam Smith’s words, “easy taxes” are one of the pre-requisites for a successful state. And who would not want our countries to be just that?

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TOMASZ KASPROWICZ / THE MEANING OF TAXATION: EFFECTS OF VARIOUS TAXES (LABOR, CAPITAL, CONSUMPTION) ON THE ECONOMY / 004
RADOVAN ĎURANA / SLOVAKIA VERSUS CARBON TAXES: A SERIOUS SUBSTITUTE FOR EXISTING TAXATION OR A NEW TAX LOAD? / 016
MICHAEL FANTA / SECTORAL BANKING TAX: RISKS, IMPACTS, AND POSSIBLE CONSEQUENCES FOR THE CZECH ECONOMY / 038
ŠÁRKA PRÁT / TAXATION ON CONSUMPTION IN THE CZECH REPUBLIC: ALCOHOL, BEER, AND WINE / 050
LATCHEZAR BOGDANOV / AGAINST THE FLOW: CAN BULGARIA SURVIVE PROGRESSIVE COUNTERREVOLUTION IN LABOR TAXATION? / 070
ADMIR ČAVALIĆ / TAX LABOR AND LABOR WILL LEAVE: THE BOSNIAN EXAMPLE / 086
ALEKSANDER ŁASZEK / TAXATION OF LABOR AND CAPITAL IN POLAND: RECENT TRENDS AND CHALLENGES / 100
ALEKSY PRZYBYLSKI / TURNOVER TAX IN POLAND: SEDUCTION BY SIMPLE SOLUTIONS / 114
OKSANA KUZIAKIV / SIMPLIFIED TAX SYSTEM IN UKRAINE: TO BE OR NOT TO BE? / 130
ALEKSANDER ŁASZEK / AFTERWORD: WHAT DO GOOD TAXES LOOK LIKE (IN CEE)? / 148

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Download Full Issue

Below, you might read the full issue online.

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