Direct Taxation - Directions of Harmonization
Narcis Mitu ()
Annals of University of Craiova - Economic Sciences Series, 2008, vol. 3, issue 36, 1407-1411
Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals. There is no need to harmonize most part of direct taxation rules, as they are strictly enforceable the EU member states and they are thus an attribute of these states sovereignty. In the field of direct taxation, the community acquis mainly concerns the profit (company) tax and the capital tax and less the natural persons income tax.
Keywords: direct taxation; taxation system; harmonization (search for similar items in EconPapers)
JEL-codes: H00 H21 (search for similar items in EconPapers)
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