Estonian Tax Structure

Authors

  • Viktor Trasberg Tartu Ülikool

DOI:

https://doi.org/10.15157/tpep.v22i1.1373

Keywords:

tax policy, tax types, macroeconomic development, Estonian taxation

Abstract

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.

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How to Cite

Trasberg, V. (2014). Estonian Tax Structure. Estonian Discussions on Economic Policy, 22(1). https://doi.org/10.15157/tpep.v22i1.1373

Issue

Vol. 22 No. 1 (2014)

Section

Articles. Artikeln. Artiklid

License

The publication Estonian Discussions on Economic Policy uses the Creative Commons Attribution 4.0 License. With the delivery of a paper, the author grants to the Board also the right to publish the paper in the journal. The journal has set no obstacles or prohibitions to the authors for the future, and according to the current practice, authors subsequently use their paper as they consider it appropriate. Authors are personally responsible for the content, correct spelling and formatting of their publications.