Approximation of the Legislation of Member States to EU Tax Policy: The Case Study of Estonia

• • 
  • Presentation speakers
    • Mariam Jikia, Georgian Technical University, Tbilisi, Georgia
    • Irakli Gabisonia, Georgian Technical University, Tbilisi, Georgia

  Abstract:

  The aim of EU Tax Policy is the approximation and harmonization of Tax Systems of Member states to EU Tax directives. This process serves the economic integration of member states into the EU and the facilitation of trade relations. This paper discusses the long and difficult transition trajectory of Estonia (one of the EU Member States) from communist regime to independence that was followed by various reforms, including transition to market economy and fundamental transformation of Taxation system. In East European countries, the rapid speed of tax reform was caused by the accession to EU that involved the approximation of national legislation to EU Law. The following issues are reviewed in presented paper:
  - The taxation system of Estonia after gaining independence;
  - The process of Accession to the EU;
  - The requirements and obligations after EU Accession;
  - The analysis of social-economic situation in Estonia 2004-2019.

 

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