Die Veränderung der globalen Umwelt erfordert eine weltweit nachhaltige Entwicklung von Staat und Gesellschaft. Ökosteuern sind ein mögliches staatliches Gestaltungsinstrument. Sie haben aufgrund ihrer marktwirtschaftlichen Anreize einen erheblichen Vorteil gegenüber ordnungsrechtlichen...

The subject of this paper is to analyze the course of the Polish tax system adaptation to the requirement of the European Union since the early 90s. As we know the Polish tax system is subject to constant challanges of the great accession both before 2004 and after. Among the most important...

A report of the Activities of the European Union in the tax field in 2002.

The tax harmonization is a complex issue in the process of European integration. The tax harmonization is a process of convergence of the tax system based on mutual set of rules and, in general, it means existence of identical or similar tax rates for the tax payers in European Union, i.e. Euro...