Reasons for Tax Harmonization in the EU

Restrictions on freedom of movement on the internal market are generated by differences between national tax systems so that some degree of tax harmonization in the Member States of the European Union is necessary. This paper aims to present the main arguments that experts have made, over the time, for tax harmonization in the EU.

MoreLess

Year of publication:	2011
Authors:	MATEI, Gheorghe ; PÎRVU, Daniela
Published in:	Finante - provocarile viitorului (Finance - Challenges of the Future). - Facultatea de Economie şi Administrarea Afacerilor, ISSN 1583-3712. - Vol. 1.2011, 13, p. 66-75
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	tax systes \| harmonization \| resource allocation

freely available

Full text |

More access options

Check Google Scholar

In libraries world-wide (WorldCat)

In German libraries (KVK)

subito order

I need help

More details

Extent:	application/pdf
Type of publication:	Article
Classification:	H00 - Public Economics. General ; H20 - Taxation, Subsidies, and Revenue. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010611856