EVOLUTIONS AND TRENDS ON HARMONIZATION AND TAX COORDINATION
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Authors:
• Assistant Alina Georgiana SOLOMON, Ph.D Candidate, email: alinagsolomon@yahoo.com, Afiliation: “Dimitrie Cantemir” Christian University of Bucharest, Faculty of Finances, Banks and AccountancyPages:
• 217|224 -
Keywords: tax harmonization, coordination of fiscal, direct tax, indirect tax
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Abstract:
The study of harmonization and tax coordination process is opportune to highlight the importance of a legal framework consistent throughout the Community and ensuring achievement awards Fiscal Union. An European harmonized and coordinated tax system is beneficial to prevent or mitigate potential negative economic imbalances of the application of the 28 different tax systems on full integration. In this context, it’s necessary to present and analyze the measures taken, methods and techniques used by the Member States in order to achieve harmonization and tax coordination.
