Direct Taxation - Directions of Harmonization
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.
Volume (Year): 3 (2008)
Issue (Month): 36 (May)
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- 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.
- Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416.
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