FISCAL CONSOLIDATION IN THE EUROPEAN UNION - NEED AND/OR CHALLENGE

Authors

Keywords
tax harmonization in the EU, double taxation avoidance

Summary
This study examines the processes of harmonization of tax systems and double taxation avoidance problems within the European Union, with the understanding that tax harmonization is essential for the efficiency of the common economic policy within the European Community. It gives an overview of the dynamics and integration proc¬esses within the EU, the harmonization specifics related to direct and indirect taxation and the need for double taxation avoidance within the EU. This scientific study traces the sequence of processes involved in searching for practical recommendations when making decisions in the area of fiscal policy by the Member States, aimed at building a common European space.

JEL: H2, H20, H21,H25, F53
Pages: 33
Price: 3 Points

More titles

  • MONITORING AND ANALYSIS OF DEBT AND THE DEBT CRISIS (methodological aspects)

    The object of the current study is the public debt, and the subject – the tools for measurement (monitoring), evaluation and analysis of debt under the conditions of a growing global debt crisis. The analysis focuses on two working hypotheses: First. Determining the situation in the external sector of an economy is a function of the cumulative ...

  • PRINCIPLES FOR RESPONSIBLE MANAGEMENT EDUCATION – A CONCEPT TO BE INTERTWINED IN ECONOMICS, MANAGEMENT AND ADMINISTRATION CURRICULA

    The findings about the ineffective link between education and business highlight the need for closer contacts between educational institutions and all entities interested in the process of forming the image of an efficient and socially responsible manager, meeting the requirements of the globalizing business in the XXI century. The purpose of ...

  • VERSION CONTROL SYSTEMS: EVOLUTION, CONCEPT, COMPARATIVE ANALYSIS

    Modern software is becoming increasingly complex while trying to fully meet the incessantly growing requirements of customers. Therefore, one of the main challenges facing software project management is the scalability of the development process so that it involves multiple developers regardless of their geographic location, and so that it does ...