Comparative tax systems in developing and developed countries
The following pages focus on analyzing the factors of influence on different countries' taxation systems. The paper begins with an introductory section that allows readers understand the point of view used in this paper. The following section refers to describing the taxes p\and taxation systems used by most countries and their objectives, in order to understand the similarities and differences between these taxation systems. The paper continues with the analysis of several factors that influence countries' tax system design, like cultural factors, technological developments, and natural resources. In order to exemplify this, the taxation systems of the Czech Republic, Slovakia, and Estonia are presented. The Future of Taxation section addresses some of the most important issues that are likely to affect countries' convergence towards a unified taxation system.