Value-Added Taxes in Central and Eastern European Countries A Comparative Survey and Evaluation

This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU).

The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.