IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

Taxation, Internationalization And Fiscal Harmonization

  • Ioan Pop


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

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    File Function: Revised version, 2012
    Download Restriction: no

    Article provided by Babes-Bolyai University, Faculty of Business in its journal JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA.

    Volume (Year): (2012)
    Issue (Month): ()

    in new window

    Handle: RePEc:bbn:journl:2012_3_5_pop
    Contact details of provider: Postal: Str Horea nr. 7, Cluj-Napoca 400174
    Phone: 004 0264 599170
    Fax: 004 0264 590110
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:bbn:journl:2012_3_5_pop. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Cornelia Pop)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.