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The past decade has seen countries that were formerly part of the Eastern European Communist area undergo a fundamental transition, moving from centrally planned economic systems to becoming market economies. Those countries that have most successfully implemented this transition tended to instigate comprehensive tax reforms as part of a common objective to enter the EU. Tax Systems and Tax Reforms in New EU Members focuses on five national cases: the Czech Republic, Estonia, Hungary, Poland and Slovenia. Through analyzing budgetary as well as political constraints and discussing the determinants of the current structure of the individual tax systems and the prospects for reform, this book identifies and analyzes the common aspects of taxation, the broad issues of the countries' tax policies and the importance of building an efficient tax administration. Tax Systems and Tax Reforms in New EU Members will prove to be invaluable to students studying international economics as well as those working in the field.