ARMONIZAREA POLITICILOR FISCALE EUROPENE
EUROPEAN TAX HARMONIZATION POLICY
Published by: Editura Universităţii Vasile Goldiş
Keywords: taxation; differences; policy; competition.
Summary/Abstract: European policy on tax has two major components: direct taxation - that is their responsibility and indirect taxation affecting the free movement of goods and services. Member States have already taken measures to prevent tax evasion and double taxation and European policy în this field aims to ensure that domestic competition is not distorted by differences between systems and indirect tax rates. în addition, steps were taken to prevent negative effects on tax competition, which may occur în case of transfers of funds between Member States of the European Union.
- Issue Year: 20/2010
- Issue No: 3
- Page Range: 519-524
- Page Count: 6
- Language: Romanian