Tax Harmonization in Fiscal Competitiveness Context
The article treats European fiscal policy and the taxes harmonization evolution process. The study is divided into three chapters: the first one makes a synthesis of European taxation, Member States fiscal behavior and a division of the countries according to the category of taxes which are these ba...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitaria Publishing House
2018-11-01
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| Series: | Finanţe: Provocările viitorului |
| Subjects: | |
| Online Access: | http://www.financejournal.ro/fisiere/revista/182121056904_Vlad_Brezeanu%20en.pdf |
| _version_ | 1819053977615990784 |
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| author | Cristina VLAD Birol IBADULA Petre BREZEANU |
| author_facet | Cristina VLAD Birol IBADULA Petre BREZEANU |
| author_sort | Cristina VLAD |
| collection | DOAJ |
| description | The article treats European fiscal policy and the taxes harmonization evolution process. The study is divided into three chapters: the first one makes a synthesis of European taxation, Member States fiscal behavior and a division of the countries according to the category of taxes which are these based; the second chapter go into details of "tax harmonization" concept as European objective and analyzes its implementation status referring to direct and indirect taxes, and the last part refers to tax competitiveness and its interference with harmonized taxes. Finally, the main conclusions of the article are extracted. |
| first_indexed | 2024-12-21T12:44:18Z |
| format | Article |
| id | doaj.art-d73ea3bbac4e4575a3ba2e8d873f3e7e |
| institution | Directory Open Access Journal |
| issn | 1583-3712 1583-3712 |
| language | English |
| last_indexed | 2024-12-21T12:44:18Z |
| publishDate | 2018-11-01 |
| publisher | Universitaria Publishing House |
| record_format | Article |
| series | Finanţe: Provocările viitorului |
| spelling | doaj.art-d73ea3bbac4e4575a3ba2e8d873f3e7e2022-12-21T19:03:41ZengUniversitaria Publishing HouseFinanţe: Provocările viitorului1583-37121583-37122018-11-011204552Tax Harmonization in Fiscal Competitiveness ContextCristina VLAD0Birol IBADULA1Petre BREZEANU2The Academy of Economic Studies, Bucharest, RomaniaThe Academy of Economic Studies, Bucharest, RomaniaFaculty of Finance, Insurance, Banking and Stock Exchange, The Academy of Economic Studies, Bucharest, RomaniaThe article treats European fiscal policy and the taxes harmonization evolution process. The study is divided into three chapters: the first one makes a synthesis of European taxation, Member States fiscal behavior and a division of the countries according to the category of taxes which are these based; the second chapter go into details of "tax harmonization" concept as European objective and analyzes its implementation status referring to direct and indirect taxes, and the last part refers to tax competitiveness and its interference with harmonized taxes. Finally, the main conclusions of the article are extracted.http://www.financejournal.ro/fisiere/revista/182121056904_Vlad_Brezeanu%20en.pdffiscalityharmonizationtaxation |
| spellingShingle | Cristina VLAD Birol IBADULA Petre BREZEANU Tax Harmonization in Fiscal Competitiveness Context Finanţe: Provocările viitorului fiscality harmonization taxation |
| title | Tax Harmonization in Fiscal Competitiveness Context |
| title_full | Tax Harmonization in Fiscal Competitiveness Context |
| title_fullStr | Tax Harmonization in Fiscal Competitiveness Context |
| title_full_unstemmed | Tax Harmonization in Fiscal Competitiveness Context |
| title_short | Tax Harmonization in Fiscal Competitiveness Context |
| title_sort | tax harmonization in fiscal competitiveness context |
| topic | fiscality harmonization taxation |
| url | http://www.financejournal.ro/fisiere/revista/182121056904_Vlad_Brezeanu%20en.pdf |
| work_keys_str_mv | AT cristinavlad taxharmonizationinfiscalcompetitivenesscontext AT birolibadula taxharmonizationinfiscalcompetitivenesscontext AT petrebrezeanu taxharmonizationinfiscalcompetitivenesscontext |