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

  • 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 ...

  • PRACTICALAPPLIED PROBLEMS OF ACCOUNTING

    The subject of the study is an interesting topic for theoretical research and it is up-to-date and useful in practice. The aim of the study is to examine accounting in theoretical and practical aspects as an information system. To achieve this aim the following tasks have to be performed: to examine the accounting practice of Bulgarian enterprises ...

  • SCENARIOS FOR THE DEVELOPMENT OF THE EUROPEAN INTEGRATION AND THEIR POSSIBLE EFFECTS ON THE BULGARIAN ECONOMY

    The reality in the European Union makes it necessary to consider various scenarios for the future development of the European integration. The inclusion of the Republic of Bulgaria in the single market makes our country a part of a much larger space, which directly affects the economic processes in the country. Therefore, we need to consider the ...