EconPapers    
Economics at your fingertips  
 

Tax Harmonization in Fiscal Competitiveness Context

Cristina Vlad, Birol Ibadula and Petre Brezeanu ()
Additional contact information
Cristina Vlad: The Academy of Economic Studies, Bucharest
Birol Ibadula: Academy of Economic Studies, Bucharest

Finante - provocarile viitorului (Finance - Challenges of the Future), 2018, vol. 1, issue 20, 45-52

Abstract: 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" conceptas 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.

Keywords: fiscality; harmonization; taxation; tax competition. (search for similar items in EconPapers)
JEL-codes: G00 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://www.financejournal.ro/fisiere/revista/182121056904_Vlad_Brezeanu%20en.pdf (application/pdf)

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:aio:fpvfcf:v:1:y:2018:i:20:p:45-52

Access Statistics for this article

Finante - provocarile viitorului (Finance - Challenges of the Future) is currently edited by Marin OPRITESCU

More articles in Finante - provocarile viitorului (Finance - Challenges of the Future) from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Alina Manta ().

 
Page updated 2022-01-08
Handle: RePEc:aio:fpvfcf:v:1:y:2018:i:20:p:45-52