Налоговые аспекты расширения европейского Союза

Погорлецкий А. И.

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2005, issue 1, 30-39

Abstract: The article considers the fiscal aspects of the latest EU enlargement. The author presents a general characteristic of the tax systems and tax policies of the EU member countries, analyses differences in the level of corporate and individual taxation as well as in indirect taxation between EU old and accessory members. The prospects of the international tax competition in the EU and the European tax harmonization (coordination) have been studied.

Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:scn:003571:15378859

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