经济转型国家的税制改革成效不尽一致。CEB国家以加入欧盟为目标,在短期内建立了与国际标准一致的适应市场经济发展的新税制,税收收入恢复到转型前的水平。SEE国家由于战争原因,税制改革启动较晚,但经济恢复比CIS国家快。CIS国家改革进程缓慢。税务管理改革是转型国家税制改革面临的最大挑战。 The efficiency of the tax reform in countries with economies in transition is not consistent. With the goal of joining the EU, the CEB countries set up a new tax system that is consistent with international standards and adapted to the development of the market economy in a short period of time and their tax revenues have recovered to their pre-transition levels. SEE countries because of the war, the tax reform started later, but the economic recovery faster than the CIS countries. CIS reform process is slow. Tax administration reform is the biggest challenge that the reforming countries face in their tax reform.