CURRENT TRENDS IN TAX HARMONIZATION AND COMPETITION WITHIN THE EUROPEAN UNION

This article treats on the fiscal harmonization process within the European Union being indispensable for assuring loyalty in the competition on its single market, given the fact that different system of taxation had direct and powerful impact on the prices level and on chosing the location for prod...

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Bibliographic Details
Main Authors: Gherman Adela-Teodora, Kulcsar-Pop Edina, Sabau - Popa Diana
Format: Article
Language:deu
Published: University of Oradea 2010-12-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
VAT
Online Access:http://anale.steconomiceuoradea.ro/volume/2010/n2/100.pdf