TAX HARMONIZATION VERSUS FISCAL COMPETITION

TAX HARMONIZATION VERSUS FISCAL COMPETITION

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Recent years have brought into discussion once again subjects like tax harmonization and fiscal competition. Every time the European Union tends to take a step forward critics enter the scene and give contrary arguments to European integration. Through this article we have offered our readers a comp...

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Bibliographic Details
Main Authors: Florin Alexandru MACSIM, Florin OPREA
Format: Article
Language:English
Published: Editura Univeristatii "Stefan cel Mare" din Suceava 2016-12-01
Series:USV Annals of Economics and Public Administration
Subjects:
fiscal competition
tax harmonization
fiscal integration
advantages
disadvantages
Online Access:http://annals.seap.usv.ro/index.php/annals/article/view/946

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