EVOLUTIONS AND TRENDS ON HARMONIZATION AND TAX COORDINATION

Alina Georgiana Solomon ()
Additional contact information
Alina Georgiana Solomon: Dimitrie Cantemir Christian University of Bucharest, Faculty of Finances, Banks and Accountancy

Internal Auditing and Risk Management, 2014, vol. 34, issue 1, 217-224

Abstract: The study of harmonization and tax coordination process is opportune to highlight the importance of a legal framework consistent throughout the Community and ensuring achievement awards Fiscal Union. An European harmonized and coordinated tax system is beneficial to prevent or mitigate potential negative economic imbalances of the application of the 28 different tax systems on full integration. In this context, it’s necessary to present and analyze the measures taken, methods and techniques used by the Member States in order to achieve harmonization and tax coordination.

Keywords: tax harmonization; coordination of fiscal; direct tax; indirect tax (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://aimr.univath.ro/download/800_Nr_2(34)_2014_217-224.pdf (application/pdf)
http://aimr.univath.ro/en/article/EVOLUTIONS-AND-T ... OORDINATION~800.html (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ath:journl:v:34:y:2014:i:1:p:217-224

Access Statistics for this article

Internal Auditing and Risk Management is currently edited by Emilia Vasile

More articles in Internal Auditing and Risk Management from Athenaeum University of Bucharest Contact information at EDIRC.
Bibliographic data for series maintained by Cosmin Catalin Olteanu and Emilia Vasile ().