Tax harmonization and national peculiarities of taxation in the developed countries
T. Koschuk A. Krysovatyiy
Economy and Forecasting, 2009, issue 4, 126-139
Abstract:
The authors analyze the tendencies of the development of taxation in Sweden, France, Germany, Great Britain, USA and Japan under the strengthening of integration and globalization. It is proved that the driving force of tax harmonization is the aspiration of the developed EU member countries to optimize their own fiscal systems and create, on that basis, a proper foundation for the taxation of Single Europe.
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:eip:journl:y:2009:i:4:p:126-139
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