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Survey of Tax Laws Affecting Non-governmental Organizations in Central and Eastern Europe

December 1, 2003

This report offers a survey of the fiscal regimes governing nonprofit organizations in Central and Eastern Europe, and proposes areas in which reforms would improve the situation to match international good practice. The countries covered are Albania, Bosnia & Herzegovina, Bulgaria, Croatia, the Czech Republic, Estonia, Kosovo, Hungary, Latvia, Lithuania, Macedonia, Poland, Romania, Serbia & Montenegro, the Slovak Republic, and Slovenia.

Enabling environment and civic space; Europe

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