Flat tax, to school from Russia. Here are the (former Soviet) countries that have experienced it. And why they abandoned it

In Europe the tax system based on a fixed rate for all taxpayers, the so-called flat tax exists only in Eastern countries. In recent years, several countries have abandoned it (table 1): (i) The Serbia it went from the single rate of 14 percent introduced in 2003 to three rates (10-20-25 percent) in 2013; (ii) the Slovakia from the 19% flat tax introduced in 2004, it passed to two rates (19 and 25 percent) in 2013; (iii) the Rep.