中东欧国家地方税制改革走势萧明同（一）在计划经济时代，中东欧国家的税权高度集中于中央国家机关，地方征税无权立法。如原苏联宪法规定，各加盟共和国所有税费收入，都应由最高苏维埃批准。虽然上述各国普遍设有地方税税种，但地方税收入微不足道，在市场化经济改革前... Central and Eastern European countries, the trend of local tax reform Xiao Ming with (a) in the era of planned economy, Central and Eastern European countries, the tax authority is highly concentrated in the central state organs, local tax authority not to legislate. For example, according to the Constitution of the former Soviet Union, all tax revenue and revenues of the republics should be approved by the Supreme Soviet. Although the above countries generally have local taxes and taxes, but the local tax revenue is negligible, before the market-oriented economic reform ...