Direct Taxation in the European Union Countries (II)
The importance of the topic lies in the role played by taxation and fiscal reforms in this field for the economic development of the states around the globe especially as this paper focuses on the Member States of the European Union, which record different levels of taxation and where there are stil...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2021-10-01
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| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/direct-taxation-in-the-european-union-countries-ii-a161d/download-PDF/
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| _version_ | 1819292464063709184 |
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| author | Maria-Cosmina PINȚEA |
| author_facet | Maria-Cosmina PINȚEA |
| author_sort | Maria-Cosmina PINȚEA |
| collection | DOAJ |
| description | The importance of the topic lies in the role played by taxation and fiscal reforms in this field for the economic development of the states around the globe especially as this paper focuses on the Member States of the European Union, which record different levels of taxation and where there are still quite a few different approaches to taxation, despite sustained efforts towards convergence. The involvement of our country in this process of European integration is based on removing the inconsistencies and failures of previous reforms, as well as reconciling the objectives of efficiency, effectiveness and equity that are the foundation of an optimal tax system. |
| first_indexed | 2024-12-24T03:54:56Z |
| format | Article |
| id | doaj.art-8a0736f9ec284566ba97e68779751d64 |
| institution | Directory Open Access Journal |
| issn | 2668-8921 |
| language | English |
| last_indexed | 2024-12-24T03:54:56Z |
| publishDate | 2021-10-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj.art-8a0736f9ec284566ba97e68779751d642022-12-21T17:16:29ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212021-10-0129637210.37945/cbr.2021.09.0726688921Direct Taxation in the European Union Countries (II)Maria-Cosmina PINȚEA0Brașov, RomaniaThe importance of the topic lies in the role played by taxation and fiscal reforms in this field for the economic development of the states around the globe especially as this paper focuses on the Member States of the European Union, which record different levels of taxation and where there are still quite a few different approaches to taxation, despite sustained efforts towards convergence. The involvement of our country in this process of European integration is based on removing the inconsistencies and failures of previous reforms, as well as reconciling the objectives of efficiency, effectiveness and equity that are the foundation of an optimal tax system. https://www.ceccarbusinessreview.ro/direct-taxation-in-the-european-union-countries-ii-a161d/download-PDF/ oecdeutax systemfiscal codeconvergencefiscal policiesdouble tax treaties |
| spellingShingle | Maria-Cosmina PINȚEA Direct Taxation in the European Union Countries (II) CECCAR Business Review oecd eu tax system fiscal code convergence fiscal policies double tax treaties |
| title | Direct Taxation in the European Union Countries (II) |
| title_full | Direct Taxation in the European Union Countries (II) |
| title_fullStr | Direct Taxation in the European Union Countries (II) |
| title_full_unstemmed | Direct Taxation in the European Union Countries (II) |
| title_short | Direct Taxation in the European Union Countries (II) |
| title_sort | direct taxation in the european union countries ii |
| topic | oecd eu tax system fiscal code convergence fiscal policies double tax treaties |
| url |
https://www.ceccarbusinessreview.ro/direct-taxation-in-the-european-union-countries-ii-a161d/download-PDF/
|
| work_keys_str_mv | AT mariacosminapintea directtaxationintheeuropeanunioncountriesii |