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[http://www.iht.com/articles/ap/2007/12/20/business/EU-FIN-ECO-Bulgaria-Budget.php]</ref>
* {{ALB}} <ref>Daniel Mitchell. "Albania Joins the Flat Tax Club." Cato at Liberty, April 9, 2007. [http://www.cato-at-liberty.org/2007/04/09/albania-joins-the-flat-tax-club/] {{Webarchive|url=https://web.archive.org/web/20090307212209/http://www.cato-at-liberty.org/2007/04/09/albania-joins-the-flat-tax-club/ |date=2009-03-07 }}</ref><ref>Jonilda Koci. "Albanian government approves 10% flat tax". Southeast European Times, June 4, 2007. [http://www.balkantimes.com/cocoon/setimes/xhtml/en_GB/features/setimes/features/2007/06/04/feature-03]</ref>
* {{flagicon|Czech Republic}} [[Republik Ceko]]<ref>Alvin Rabushka. "The Flat Tax Spreads to the Czech Republic." hoover.org, 27 August 2008.
[http://www.hoover.org/research/russianecon/essays/9400171.html] {{Webarchive|url=https://web.archive.org/web/20071210030523/http://www.hoover.org/research/russianecon/essays/9400171.html |date=2007-12-10 }}</ref>
* {{EST}} <ref>Alvin Rabushka. "Estonia Plans to Reduce its Flat-Tax Rate." March 26, 2007. [http://www.hoover.org/research/russianecon/essays/6711412.html] {{Webarchive|url=https://web.archive.org/web/20081014082640/http://www.hoover.org/research/russianecon/essays/6711412.html |date=2008-10-14 }}</ref><ref>Toby Harnden. "Pioneer of the 'flat tax' taught the East to thrive." ''Telegraph,'' April 9, 2005.[http://www.telegraph.co.uk/news/main.jhtml?xml=/news/2005/09/04/nflat104.xml&sSheet=/news/2005/09/04/ixhome.html]</ref><ref name="imf-report">Michael Keen, Yitae Kim, and Ricardo Varsano. "The 'Flat Tax(es)': Principles and
Evidence." IMF Working Paper WP/06/218.[http://www.imf.org/external/pubs/ft/wp/2006/wp06218.pdf]</ref>
* {{GEO}} <ref name="imf-report"/><ref>
* {{GGY}} <ref name="flat-and-flatter"/>
Baris 30:
* {{Flag|Kazakhstan}} <ref>The Economist Intelligence Unit, Kazakhstan fact sheet. "In 2007 Kazakhstan introduced several changes to the taxation system. The flat-rate VAT on all goods was reduced from 15% to 14%, and a flat rate of income tax of 10% was introduced, in place of the previous progressive range of 5-20%." [http://www.economist.com/countries/Kazakhstan/profile.cfm?folder=Profile-FactSheet]</ref>
* {{ISL}} <ref name="flat-and-flatter"/><ref>Daniel Mitchell. "Iceland Comes in From the Cold With Flat Tax Revolution." March 27, 2007.[http://www.cato.org/pub_display.php?pub_id=8155]</ref><ref>The [[Globe and Mail]], as quoted on Cato-at-liberty by Daniel Mitchell: "Effective this year, Iceland (population: 300,000) taxes all personal income at a flat rate of 32 per cent — which appears high because it includes municipal as well as national taxes." [http://www.cato-at-liberty.org/2007/05/08/the-global-flat-tax-revolution-continues/] {{Webarchive|url=https://web.archive.org/web/20100303090615/http://www.cato-at-liberty.org/2007/05/08/the-global-flat-tax-revolution-continues/ |date=2010-03-03 }}</ref><ref>Daniel Mitchell. "Iceland Joins the Flat Tax Club." Cato Tax and Budget Bulletin, February 2007. [http://www.cato.org/pubs/tbb/tbb_0207-43.pdf]</ref>
* {{Flag|Iraq}} <ref>Daniel Mitchell. "If a Flat Tax is Good for Iraq, How About America?" ''Heritage foundation'', November 10, 2003. [http://www.heritage.org/Press/Commentary/ed111003c.cfm].</ref><ref>Alvin Rabushka. "The Flat Tax in Iraq: Much Ado About Nothing—So Far." May 6, 2004. [http://www.hoover.org/research/russianecon/essays/5145652.html] {{Webarchive|url=https://web.archive.org/web/20080915113842/http://www.hoover.org/research/russianecon/essays/5145652.html |date=2008-09-15 }}</ref><ref>
* {{JEY}} <ref>http://ec.europa.eu/economy_finance/publications/publication415_en.pdf</ref>
* {{KGZ}} <ref name="flat-and-flatter">Alvin Rabushka. "Flat and Flatter Taxes Continue to Spread Around the Globe." January 16, 2007.[http://www.hoover.org/research/russianecon/essays/5222856.html] {{Webarchive|url=https://web.archive.org/web/20070707094006/http://www.hoover.org/research/russianecon/essays/5222856.html |date=2007-07-07 }}</ref>
* {{LVA}} <ref name="imf-report"/>
* {{LTU}} <ref name="imf-report"/><ref>Alvin Rabushka. "A Competitive Flat Tax Spreads to Lithuania." November 2, 2005.[http://www.russianeconomy.org/comments/110205.html] {{Webarchive|url=https://web.archive.org/web/20081119033422/http://www.russianeconomy.org/comments/110205.html |date=2008-11-19 }}</ref>
* {{MKD}} <ref name="flat-and-flatter"/><ref>"The lowest flat corporate and personal income tax rates." ''Invest Macedonia'' government web site. Retrieved June 6, 2007. [http://www.investinmacedonia.org/news.aspx?news=35] {{Webarchive|url=https://web.archive.org/web/20070224012548/http://www.investinmacedonia.org/news.aspx?news=35 |date=2007-02-24 }}</ref>
* {{MNG}} <ref>
* {{MNE}} <ref>
* {{MUS}} <ref name="flat-and-flatter" />
Baris 52:
* {{ROU}} <ref name="imf-report"/>
* {{RUS}} <ref name="imf-report"/><ref>
* {{SRB}} <ref>
* {{SVK}} <ref name="imf-report"/>
* {{UKR}} <ref name="imf-report"/><ref>
== Referensi ==
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