Possible ways of corporate tax base harmonization in the European Union
The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore decreases their competitiveness. It was proved,...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2008-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/56/3/0139/ |