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Taxation, Internationalization And Fiscal Harmonization

Author

Listed:
  • Ioan Pop

    () (PhD student at Babes-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania)

Abstract

Taxation does not take into account the principle of true and fair view of the patrimonial situation, for its purpose is to collect financial resources for the state budget and to act as an economic and financial lever to stimulate or, on the contrary, to inhibit certain economic activities/areas. Thus, taxation plays an important role in a country’s economic life because it can allocate financial resources to areas considered of primordial value. The taxation system of the European Union member states is currently not fully harmonized, although important steps have been made in this respect, a fact that creates problems both for tax administrations and companies. The companies will have the tendency to create new subsidiaries in those countries with a more favorable fiscal system.

Suggested Citation

  • Ioan Pop, 2012. "Taxation, Internationalization And Fiscal Harmonization," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
  • Handle: RePEc:bbn:journl:2012_3_5_pop
    as

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    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_3_2012.pdf
    File Function: Revised version, 2012
    Download Restriction: no

    More about this item

    Keywords

    accounting-taxation relationship; continental model; Anglo-Saxon model; financial harmonization; financial result;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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