Harmonizing directions in the field of direct taxation
AbstractAmong the specialists, when it comes to harmonizing in the tax field, it is more often talked about indirect taxes. But there are some things to be said also in the field of direct taxes. If indirect taxation contorts many times the free circulation of goods and free practice of services, requiring a high grade of harmonization, it doesn't happen the same with direct taxation. To the highest degree it is not necessary to harmonize direct taxing, this one being applicable strictly inside of each state member of the European Union.
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Bibliographic InfoArticle provided by University of Craiova, Faculty of Economics and Business Administration in its journal Finance - Challenges of the Future.
Volume (Year): 1 (2008)
Issue (Month): 8 (December)
direct taxes; harmonization; integration; sole quota;
Find related papers by JEL classification:
- E00 - Macroeconomics and Monetary Economics - - General - - - General
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
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