Results 251 to 260 of about 634,834 (291)

The Harmonization of Direct Taxes

2023
Abstract This chapter has examined the extent to which there is harmonization of direct taxes in the European Union. It was shown that, broadly, what could currently be considered as the direct tax legislation of the European Union is a patchwork of minimum rules (enacted through directives) which try to address some of the distortions ...
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Reform of VAT and special tax regimes: The tax system harmonization

, 2020
Subject. This article considers the issues of harmonization of tax regimes and reform of special tax ones. Objectives. The article aims to determine areas to improve the tax system, harmonize the General Tax System and special tax regimes, and involve ...
T. Davletshin
semanticscholar   +1 more source

Consequences of harmonization of indirect taxes for Luxembourg

Journal of Policy Modeling, 1995
Abstract The European Commission has made several proposals and has implemented various measures to achieve a single European market. Some of these proposals concern the harmonization of value-added taxes (VAT) and excise duties. Despite the fact that the choice of the proposed level of the VAT and excise duty rates is based on the current situation ...
van Leeuwen, M.J., Tang, P.J.G.
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The Harmonization of Taxes in Europe

1979
I greatly welcome this opportunity to tell you something about what we are trying to do in the European Community in connection with taxation.
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European Tax: A Step Invigorating Tax Harmonization

SSRN Electronic Journal, 2009
Paper tackles the question of introducing EU-level taxes. It does so by giving some key theoretical insights into the influence of taxation on economic performance and behavior of countries competing for tax bases in the Tiebout environment. Economic performance is studied using those dynamic endogenous growth models that allow for taxation.
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Tax Rate Harmonization

1993
In the previous analysis, the policy question was to ask for a second-best tax principle in the internal market given the existence of an exogenously determined tax differential within the Community. In this chapter, the focus of the analysis is reversed and the issue of tax rate harmonization is studied, given the choice of the restricted destination ...
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Indirect tax harmonization in Denmark

Weltwirtschaftliches Archiv, 1992
Die Harmonisierung der indirekten Steuern in Danemark.- In dem Artikel wird untersucht, wie sich die ursprunglichen Vorschlage der EG-Kommission zur Steuerharmonisierung aus dern Jahre 1987 auf die danische Volkswirtschaft auswirken. Der Verfasser verwendet ein Modell des allgemeinen Gleichgewichts, um die Senkung der danischen Mehrwertsteuer- und ...
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Tax Harmonization and Tax Competition in European Union

2006
This paper primarily deals with the process of tax harmonization in European Union and the aims and accomplishments that so far have been reached in this field. Since tax competition between member countries of EU is one of the obstacles for tax harmonization we shell try to define reasons which caused this competition.
Kordić, Gordana, Šimurina, Nika
openaire  

The Case for European Tax Harmonization

1992
There can be no doubt that freedom of movement within Europe will come about before the economic and tax systems are harmonized: where there is no external pressure the national governments are not going to undertake such major reforms. There can also be no doubt that freedom of movement will be followed by harmonization. Those governments unwilling to
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Motor vehicle tax harmonization

1987
As is true for all significant revenue sources, motor vehicle taxes serve multiple objectives (Walters, 1968; Smith, 1975). Governments require funds for road transport related expenditures and for other purposes. Motor vehicle taxes help to meet revenue needs. These taxes as a share of total tax revenues in nine EC countries are given in Table 5.1 for
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