COOPERATION AND TAX HARMONIZATION
COOPERATION AND TAX HARMONIZATION

Summary/Abstract: Cooperation and harmonization of fiscal policy, both at European level as well as at international treaties level should be distinct, as these notions come with different influences, involving the use of different methods. The link between the two concepts is considered the extreme form of cooperation in tax matters. In Europe, cooperation and harmonization of taxes takes place in the European Union, where policies were adopted in order to achieve Community objectives set by it. Fiscal policy community - has a special importance for all countries. Taxation is one of the main national instruments, through which the government will enforce the strategy of adjusting to economic and monetary influences on economic and social processes. Fiscal policy aims to ensure community use of the optimal tax in the entire European Union, for the benefit of research and development.

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