Controversies Regarding the Corporate Tax Harmonization Trend in the European Union

The idea of harmonizing corporate income taxes is currently one of the most important topic of debate on the agenda of the European Commission, but also in the specialists' theoretical approaches. The extreme diversity of these approaches is a relevant indicator for the complex problems that pr...

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Bibliographic Details
Main Authors: Gheorghe MATEI, Daniela PÎRVU
Format: Article
Language:English
Published: General Association of Economists from Romania 2010-08-01
Series:Theoretical and Applied Economics
Subjects:
Online Access:http://www.ectap.ro/articole/489.pdf