Estonia

(This article is a summary of the ECT proposal to abolish corporate tax on retained earnings in Bulgaria and the analysis of the potential effects of such a reform. The full text of the report on the topic can be read here.) In recent years, the debate on corporate tax, its optimal level and the resulting …

The months of March and April are a time for frequent meetings with the state administration, especially for those of us who have businesses, have founded non-governmental organizations, work on civil contracts, or even just have to fill out a tax return. Regardless of which tax/fee/document collecting institution we encounter, the common denominator is that we will …

The years of transition can be characterized with many epithets, including “controversial,” “uncertain,” “disappointing,” and perhaps someone with a more optimistic view of the period would use words like “successful,” “dynamic,” or “inevitable.” However, one thing stood out as an irrefutable trend during these years, and that is precisely the long lists of …