ДАНЪЧНА ПРАКТИКА В ЕВРОПЕЙСКИЯ СЪЮЗ ПРИ ОБЛАГАНЕ С ПРЕКИ ПОДОХОДНИ ДАНЪЦИ – АНАЛИТИЧНИ АСПЕКТИ
ANALYTICAL ASPECTS OF THE EUROPEAN TAX PRACTICE WITH DIRECT INCOME TAXES

Summary/Abstract: Establishing an optimal level of tax rates that ensures the implementation of the set in a given period macroeconomic goals, is among the top priorities of the ongoing national and European tax policy. Achieving these goals is inextricably linked to the main function of the tax system – accumulating the state budget revenues through taxes. As a significant part of the budget revenues for both the national and the European fiscal systems, as well in a compliance with the ongoing within the EU tax harmonization process, personal income tax and corporate income tax provokes an indepth study through analysis of the specifics in their regulations and the amount of the applicable in the European countries tax rates.

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