Taxation And Tax Harmonization as a Process in the European Union

  • Irena Szarowská

Abstract

The paper is focused on tax harmonization and development of taxation in the European Union. The first part defines and specifies the term tax harmonization, based on a literature review. Next, the degrees of tax harmonization are explained. The third part of the paper summarizes the European Union approach to tax harmonization. The fourth section presents current development and the level and the structure of tax burden in the European Union.

Published
2023-01-04
How to Cite
Szarowská, I. (2023). Taxation And Tax Harmonization as a Process in the European Union. Public Administration and Regional Studies, 3(2). Retrieved from https://gup.ugal.ro/ugaljournals/index.php/pars/article/view/5710
Issue
Vol 3 No 2 (2010): PARS
Section
Articles
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