ФИСКАЛНАТА КОНСОЛИДАЦИЯ В РАМКИТЕ НА ЕВРОПЕЙСКИЯ СЪЮЗ – НЕОБХОДИМОСТ И/ИЛИ ПРЕДИЗВИКАТЕЛСТВО
FISCAL CONSOLIDATION IN THE EUROPEAN UNION - NEED AND/OR CHALLENGE

Summary/Abstract: This study examines the processes of harmonization of tax systems and double taxation avoidance problems within the European Union, with the understanding that tax harmonization is essential for the efficiency of the common economic policy within the European Community. It gives an overview of the dynamics and integration processes within the EU, the harmonization specifics related to direct and indirect taxation and the need for double taxation avoidance within the EU. This scientific study traces the sequence of processes involved in searching for practical recommendations when making decisions in the area of fiscal policy by the Member States, aimed at building a common European space.

• Details
• Contents