Harmonization. Comparative Approach Of The Romanian Fiscal Code And French General Tax Code
AbstractEven with all the current debates on the harmonization of corporate income taxes within the European Union, the EU countries continue to support their own national corporate income taxes. Still, the growing integration of economic activity is placing bigger and bigger pressures on this problem, as transnational companies are operating more and more across Europe.Debates argue pro and con on this problem, EU, Companies or member countries have different opinions and arguments. The target of this paper is to analyze from a comparative perspective the Romanian and French corporate tax system and to find pro and con arguments for harmonization from the perspective of advantages and disadvantages for countries and companies.
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Bibliographic InfoArticle provided by Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation in its journal Curentul Juridic, The Juridical Current.
Volume (Year): 46 (2011)
Issue (Month): (September)
corporate tax; taxable profit; harmonization; tax system;
Find related papers by JEL classification:
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law
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