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Pregled bibliografske jedinice broj: 507052

Tax Harmonization and Tax Competition in European Union


Kordić, Gordana; Sokol Knjaz, Nika
Tax Harmonization and Tax Competition in European Union // Business & Economics Society International 2006 Conference
Firenca, Italija, 2006. (predavanje, međunarodna recenzija, sažetak, znanstveni)


CROSBI ID: 507052 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

Naslov
Tax Harmonization and Tax Competition in European Union

Autori
Kordić, Gordana ; Sokol Knjaz, Nika

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Skup
Business & Economics Society International 2006 Conference

Mjesto i datum
Firenca, Italija, 15 - 19. 07. 2006

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
tax harmonization; tax competition; harmful tax competition; EU member countries

Sažetak
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. Therefore we will compare the tax systems of old EU member countries (EU 15) and new EU member countries (EU 10). Because the new EU member countries has lowered there tax burden, especially in corporate taxation, in order to make a more desirable fiscal climate for investment, on the other side the old EU member countries are trying to find a proper solution to regulate a harmful tax competition. The second part of this paper is aimed at the question of uniform taxation of multi-national companies in member countries of the EU. It will present factors that made EU to turn uniform approach to taxation, as well as question of readiness of European joint-stock companies for consolidated taxation system.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove:
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Nika Šimurina (autor)

Avatar Url Gordana Kordić (autor)


Citiraj ovu publikaciju:

Kordić, Gordana; Sokol Knjaz, Nika
Tax Harmonization and Tax Competition in European Union // Business & Economics Society International 2006 Conference
Firenca, Italija, 2006. (predavanje, međunarodna recenzija, sažetak, znanstveni)
Kordić, G. & Sokol Knjaz, N. (2006) Tax Harmonization and Tax Competition in European Union. U: Business & Economics Society International 2006 Conference.
@article{article, year = {2006}, keywords = {tax harmonization, tax competition, harmful tax competition, EU member countries}, title = {Tax Harmonization and Tax Competition in European Union}, keyword = {tax harmonization, tax competition, harmful tax competition, EU member countries}, publisherplace = {Firenca, Italija} }
@article{article, year = {2006}, keywords = {tax harmonization, tax competition, harmful tax competition, EU member countries}, title = {Tax Harmonization and Tax Competition in European Union}, keyword = {tax harmonization, tax competition, harmful tax competition, EU member countries}, publisherplace = {Firenca, Italija} }




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