Tax Harmonization in Fiscal Competitiveness Context

The article treats European fiscal policy and the taxes harmonization evolution process. The study is divided into three chapters: the first one makes a synthesis of European taxation, Member States fiscal behavior and a division of the countries according to the category of taxes which are these ba...

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Main Authors: Cristina VLAD, Birol IBADULA, Petre BREZEANU
Format: Article
Language:English
Published: Universitaria Publishing House 2018-11-01
Series:Finanţe: Provocările viitorului
Subjects:
Online Access:http://www.financejournal.ro/fisiere/revista/182121056904_Vlad_Brezeanu%20en.pdf
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spelling doaj-d73ea3bbac4e4575a3ba2e8d873f3e7e2020-11-25T00:20:26ZengUniversitaria Publishing HouseFinanţe: Provocările viitorului1583-37121583-37122018-11-011204552Tax Harmonization in Fiscal Competitiveness ContextCristina VLAD0Birol IBADULA1Petre BREZEANU2The Academy of Economic Studies, Bucharest, RomaniaThe Academy of Economic Studies, Bucharest, RomaniaFaculty of Finance, Insurance, Banking and Stock Exchange, The Academy of Economic Studies, Bucharest, RomaniaThe article treats European fiscal policy and the taxes harmonization evolution process. The study is divided into three chapters: the first one makes a synthesis of European taxation, Member States fiscal behavior and a division of the countries according to the category of taxes which are these based; the second chapter go into details of "tax harmonization" concept as European objective and analyzes its implementation status referring to direct and indirect taxes, and the last part refers to tax competitiveness and its interference with harmonized taxes. Finally, the main conclusions of the article are extracted.http://www.financejournal.ro/fisiere/revista/182121056904_Vlad_Brezeanu%20en.pdffiscalityharmonizationtaxation
collection DOAJ
language English
format Article
sources DOAJ
author Cristina VLAD
Birol IBADULA
Petre BREZEANU
spellingShingle Cristina VLAD
Birol IBADULA
Petre BREZEANU
Tax Harmonization in Fiscal Competitiveness Context
Finanţe: Provocările viitorului
fiscality
harmonization
taxation
author_facet Cristina VLAD
Birol IBADULA
Petre BREZEANU
author_sort Cristina VLAD
title Tax Harmonization in Fiscal Competitiveness Context
title_short Tax Harmonization in Fiscal Competitiveness Context
title_full Tax Harmonization in Fiscal Competitiveness Context
title_fullStr Tax Harmonization in Fiscal Competitiveness Context
title_full_unstemmed Tax Harmonization in Fiscal Competitiveness Context
title_sort tax harmonization in fiscal competitiveness context
publisher Universitaria Publishing House
series Finanţe: Provocările viitorului
issn 1583-3712
1583-3712
publishDate 2018-11-01
description The article treats European fiscal policy and the taxes harmonization evolution process. The study is divided into three chapters: the first one makes a synthesis of European taxation, Member States fiscal behavior and a division of the countries according to the category of taxes which are these based; the second chapter go into details of "tax harmonization" concept as European objective and analyzes its implementation status referring to direct and indirect taxes, and the last part refers to tax competitiveness and its interference with harmonized taxes. Finally, the main conclusions of the article are extracted.
topic fiscality
harmonization
taxation
url http://www.financejournal.ro/fisiere/revista/182121056904_Vlad_Brezeanu%20en.pdf
work_keys_str_mv AT cristinavlad taxharmonizationinfiscalcompetitivenesscontext
AT birolibadula taxharmonizationinfiscalcompetitivenesscontext
AT petrebrezeanu taxharmonizationinfiscalcompetitivenesscontext
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