Country;"Corporate tax description"
Bulgaria;"Taxation of enterprises operated under a quota-based and planned profitability scheme. No corporate tax autonomy prior to transition."
Czechoslovakia;"Enterprise taxes were based on turnover and fixed quotas, with limited incentive alignment for profitability. Real reforms occurred only after 1989."
"East Germany";"Operated under socialist financial management, where enterprise profits were essentially state-owned. Revenue was reallocated through state budgets rather than taxed per se."
Hungary;"Introduced a modern corporate income tax regime in 1988 as part of early transition reforms. The tax system included profits taxation on enterprises and aimed to attract foreign capital."
Poland;"Corporate income tax in 1988 was embedded in the state-controlled system, with centrally planned enterprise profit allocation. Tax burdens were tied to production norms rather than realized profits."
Romania;"Enterprises were taxed through implicit levies and production targets under central planning. Formal corporate income tax did not resemble market-based systems."
"Soviet Union";"The Soviet Union taxed enterprises via plan-based profit extraction rather than formal corporate taxation. Incentives were weak due to soft budget constraints and centralized control."
Yugoslavia;"More decentralized than its socialist peers; individual republics administered enterprise taxation. Cooperative enterprises paid a form of profit tax."