Данъчно-осигурителни модели в ЕС
Tax - Insurance Models In The EU

Summary/Abstract: The objectives of the following research are to analyze of the opportunities for preventing from deviation of taxation and eliminating of unfair practices within EU. The focus is on the harmonisation of the taxation of the corporations within EU in order to prevent "tax competition" and limit the options of manipulative accounting. The research presents tax and social security models as fundamental element of the fiscal policy, as well as its amendment focused towards increasement of the welfare of the society. The necessity of the equalisation of the application of the taxation within the EU has been analyzed, as well as the matters in this direction. The measurements of reducing of the so called "gray" economy and the escape from the real taxation created by the leaks in the inaccuracy of the tax-security models have been also reviewed. The research concludes that the tax-security system in Bulgaria is neither economically effective, nor is it socially fair or even proeuropean.

• Details
• Contents