The Transformation of Tax System in The CEE and Brics Countries

On 9-10 October 2015 an international conference The Transformation of Tax Systems in the CEE and BRICS Countries took place in Łódź.

The aim of the conference was to identify and evaluate general and specific legal and tax policy aspects of the transformation of tax systems in the Central and Eastern European Countries (CEE) and BRICS Countries (Brazil, Russia, India, China and South Africa) in the last 25 years in different areas of tax law: substantive, procedural and international tax law. There were also discuss the future challenges for the tax law provisions in these countries.

The conference opened with speeches delivered by: Prof. Włodzimierz Nykiel, Rector of the University of Lodz and Head of the Centre of Tax Documentation and Studies, Hanna Zdanowska, Mayor of Łódź, Prof. Marek Zirk-Sadowski, Vice-president of the Supreme Administrative Court, Andrzej Puncewicz, Chair of the Polish IFA branch and Cezary Krysiak, Director of Tax Policy Department at Ministry of Finance. Then Prof. Frans Vanistendael gave a speech on the transformation of tax systems in CEE between 1990-2015 and Prof. Jan de Goede presented a problem of the transformation of International Tax Law in the last 25 years and the way forward.

Next part of the conference was divided into four panels. The first panel concerned general legal and tax policy aspects of transformation of tax systems in the CEE and BRICS countries in last 25 years – beginning of the process, its course, evaluation and future challenges. In the second and third part the problem of substantive tax law and tax law procedures in a period of transformation was discussed. The last session regarded international tax law. These topics were discussed on the basis of national reports. They were not presented in full length during the conference. Instead, national reporters gave short input statements during 4 thematic sessions. Each round of statements was preceded by comparative introduction by a general reporter (Mr. Ziemowit Kukulski) and closed by a discussion and a chairman's conclusion (respectively: Prof. Radu Bufan, Mr. Dikshit P. Sengupta, Prof. Jennifer Roeleveld Dr. Svetislav Kostic). During the conference a presentation of Łódź Special Economic Zone took place.

National reports were delivered by: CEE Countries National Reporters: Prof. Michal Radvan and Prof. Petr Mrkyvka (Czech Republic), Ms. Teona Diasamidze (Georgia), Prof. Daniel Deak and Dr. Gregely Czobloy (Hungary), Dr. Diana Criclivaia (Moldova), Ms. Aneta Nowak-Piechota and Ms. Aleksandra Krajewska (Poland), Prof. Radu Bufan and Dr. Natalia Svidchi (Romania), Dr. Svetislav Kostic (Serbia). BRICS Countries National Reporters: Ms. Anapaula Trinidade Marinho (Brazil), Mr. Dikshit P. Sengupta (India), Dr. Nataly Soloveva (Russia), Prof. Jennifer Roeleveld (South Africa).

The conference was closed by Prof Włodzimierz Nykiel