Estonian Tax Structure

Author (Person)
Publisher ,
Series Title
Series Details Vol.22, No.1, 2014
Publication Date 2014
ISSN 2228-1878
Content Type

The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation.
The country’s tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances, limits revenue collection and distorts the business environment.

Source Link Link to Main Source http://ojs.utlib.ee/index.php/TPEP/
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