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Direct Taxation - Directions of Harmonization

Author

Listed:
  • Narcis Eduard MITU

    (University of Craiova)

Abstract

Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals. There is no need to harmonize most part of direct taxation rules, as they are strictly enforceable the EU member states and they are thus an attribute of these states sovereignty. In the field of direct taxation, the community acquis mainly concerns the profit (company) tax and the capital tax and less the natural persons income tax.

Suggested Citation

  • Narcis Eduard MITU, 2008. "Direct Taxation - Directions of Harmonization," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(36), pages 1407-1411, May.
  • Handle: RePEc:aio:aucsse:v:3:y:2008:i:11:p:1407-1411
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    File URL: http://feaa.ucv.ro/AUCSSE/0036v3-025.pdf
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    References listed on IDEAS

    as
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    3. Dracea, Raluca & Cristea, Mirela & Ionascu, Costel & Irtes, Meltem, 2008. "The Correlation Between Fiscality Rate, Gdp And Tax Incomes. Case Study Romania And Turkey," MPRA Paper 10469, University Library of Munich, Germany.
    4. Wolfgang Eggert & Andreas Haufler, 2006. "Company-Tax Coordination cum Tax-Rate Competition in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, pages 579-601.
    5. Ruud Mooij, 2004. "A minimum corporate tax rate in the EU combines the best of two worlds," Intereconomics: Review of European Economic Policy, Springer;German National Library of Economics;Centre for European Policy Studies (CEPS), vol. 39(4), pages 180-182, July.
    6. Boss, Alfred, 2005. "Tax competition and tax revenues," Kiel Working Papers 1256, Kiel Institute for the World Economy (IfW).
    7. Mutti, John & Grubert, Harry, 2004. "Empirical asymmetries in foreign direct investment and taxation," Journal of International Economics, Elsevier, pages 337-358.
    8. Willi Leibfritz & John Thornton & Alexandra Bibbee, 1997. "Taxation and Economic Performance," OECD Economics Department Working Papers 176, OECD Publishing.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    direct taxation; taxation system; harmonization;

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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