Harmonizing directions in the field of direct taxation
Narcis Mitu () and
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Cristian Stanciu: University of Craiova
Finante - provocarile viitorului (Finance - Challenges of the Future), 2008, vol. 1, issue 8, 107-110
Among the specialists, when it comes to harmonizing in the tax field, it is more often talked about indirect taxes. But there are some things to be said also in the field of direct taxes. If indirect taxation contorts many times the free circulation of goods and free practice of services, requiring a high grade of harmonization, it doesn't happen the same with direct taxation. To the highest degree it is not necessary to harmonize direct taxing, this one being applicable strictly inside of each state member of the European Union.
Keywords: direct taxes; harmonization; integration; sole quota (search for similar items in EconPapers)
JEL-codes: E00 E62 F36 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2008:i:8:p:107-110
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