Kozuharov, Sasho; Ristovska, Natasha; Ilieva, Jana - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 255-265
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...
