Possibilities of harmonization of direct taxes in the EU

Currently, indirect taxes in the EU are highly harmonized, however, harmonization of direct taxes is still a very complex problem. Many EU member states refuse to give up their tax sovereignty, which would become considerably limited because of the har¬monization of direct taxes. Today, attention is...

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Bibliographic Details
Main Authors: Adela Feranecová, Eva Manová, Marek Meheš, Jana Simonidesová, Slavomíra Stašková, Pavel Blaščák
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2017-07-01
Series:Investment Management & Financial Innovations
Subjects:
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/8934/imfi_2017_02cont_Feranecova.pdf