REGIONAL STUDY

Tax System in Southeast Europe

Within the project “CSOs as Equal Partners in Monitoring of Public Finances”, ten organizations from Bosnia and Herzegovina, Bulgaria, Kosovo, Macedonia, Montenegro, Serbia, and Slovenia researched the trends of tax policies in the region, including the role of the European Union and international financial institutions.

Why the Tax System Matters

“Taxation is an important part of our lives. Tax policies have a significant impact on the economy, society, and the environment.” Fair tax systems remain a challenge in many countries.

Key Findings

The key finding shows that EU-28 countries allocate 38.7% of GDP for taxes, while Western Balkan countries remain below 30%. The analysis identifies that only Slovenia applies a progressive personal income tax system among the examined countries, while other countries show limited progressivity.

Resources

The comprehensive regional study and policy brief are available for download.