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Evolutions And Trends On Harmonization And Tax Coordination

Author

Listed:
  • Alina Georgiana SOLOMON

    (Dimitrie Cantemir Christian University of Bucharest, Faculty of Finances, Banks and Accountancy)

Abstract

The study of harmonization and tax coordination process is opportune to highlight the importance of a legal framework consistent throughout the Community and ensuring achievement awards Fiscal Union. An European harmonized and coordinated tax system is beneficial to prevent or mitigate potential negative economic imbalances of the application of the 28 different tax systems on full integration. In this context, it’s necessary to present and analyze the measures taken, methods and techniques used by the Member States in order to achieve harmonization and tax coordination.

Suggested Citation

  • Alina Georgiana SOLOMON, 2014. "Evolutions And Trends On Harmonization And Tax Coordination," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 34(1), pages 217-224, June.
    • Handle: RePEc:ath:journl:v:34:y:2014:i:1:p:217-224
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