The article discusses how new EU Member States in Central and Eastern Europe are adjusting their tax systems to prepare for joining the Euro area. They are working on improving their tax structures and fiscal systems to match their national economic priorities and meet the requirements of the Euro area. This is important because they need to ensure the sustainability of their public finances in the long term. The research looks at how these countries are dealing with fiscal deficits caused by increased government spending and lower revenues during the global economic crisis. Overall, the article highlights the need for governance reform in the EU and the importance of fiscal sustainability for Euro area countries.