Advanced Search
MyIDEAS: Login to save this article or follow this journal

Controversies Regarding the Corporate Tax Harmonization Trend in the European Union

Contents:

Author Info

  • Gheorghe MATEI

    (University of Craiova)

  • Daniela PÎRVU

    (University of Craiova)

Abstract

The idea of harmonizing corporate income taxes is currently one of the most important topic of debate on the agenda of the European Commission, but also in the specialists' theoretical approaches. The extreme diversity of these approaches is a relevant indicator for the complex problems that prevent the formulation of well known solutions in this field, disregarding the political feasibility considerations. This paper present a critical approach of the main reactions of experts, politicians and business representatives regarding the trend of harmonizing corporate income taxes in the EU.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://store.ectap.ro/articole/489.pdf
Download Restriction: no

File URL: http://www.ectap.ro/articol.php?id=489&rid=65
Download Restriction: no

Bibliographic Info

Article provided by Asociatia Generala a Economistilor din Romania - AGER in its journal Theoretical and Applied Economics.

Volume (Year): 8(549) (2010)
Issue (Month): 9(549) (August)
Pages: 29-38

as in new window
Handle: RePEc:agr:journl:v:8(549):y:2010:i:8(549):p:29-38

Contact details of provider:
Postal: Bucharest, Calea Griviţei nr. 21, sector 1, 010702
Phone: +40 21 3 12 22 48
Fax: +40 21 3 12 97 17
Email:
Web page: http://www.asociatiaeconomistilor.ro/
More information through EDIRC

Related research

Keywords: fiscal policy; harmonization; common consolidated tax base; effects; controversy.;

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:8(549):y:2010:i:8(549):p:29-38. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Socol Cristian).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.