The flat tax system in some European countries

The imposition quota, determining the manner of taxes dimensioning, has an important role in forming and modifying the population and the economical agents' behavior. If starting with the first half of the 19th century, most of the world states adopted a progressive or gradual taxes system, at present we can notice that several governments opt for the flat tax system. The flat tax was introduced by Estonia, followed by Latvia (1994), Lithuania (1994), Russia (2001), Serbia (2003), Ukraine (2003), Slovakia (2003), Georgia (2004) and Romania (2005). Other European states such as Germany, Italy, Austria, Finland, Denmark and Greece decided to introduce tax deductions under different forms in order to stimulate investments and expenses (consumption) and thus to determine economical increase.