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Pregled bibliografske jedinice broj: 588794

Harmonization of corporate tax – general guidelines in the EU and harmonization in Germany, Austria and Italy


Hodžić Sabina
Harmonization of corporate tax – general guidelines in the EU and harmonization in Germany, Austria and Italy // Naše gospodarstvo, 1-2 (2012), 58; 64-71 (podatak o recenziji nije dostupan, članak, znanstveni)


Naslov
Harmonization of corporate tax – general guidelines in the EU and harmonization in Germany, Austria and Italy

Autori
Hodžić Sabina

Izvornik
Naše gospodarstvo (0547-3101) 1-2 (2012), 58; 64-71

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Corporate tax; harmonization; Common Consolidated Corporate Tax Base; European Union

Sažetak
The European Union has been facing the problem of diversity of corporate tax rates since every Member State applies its national rate for corporate tax. The main objectives of this paper is to outline the situation in the harmonization of corporate tax in the European Union, especially as regulated in Germany, Austria and Italy and to establish the objectives of introduction of common consolidated corporate tax base in the European Union. This paper examines corporate tax and situation in the harmonization of corporate tax. This paper is also focusing on characteristics of corporate tax in Germany, Austria and Italy. The objectives of introduction of common consolidated corporate tax base and harmonization of corporate tax play significant role for all European Union Member States.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Fakultet za menadžment u turizmu i ugostiteljstvu, Opatija

Autor s matičnim brojem:
Sabina Hodžić, (310785)

Časopis indeksira:


  • EconLit


Uključenost u ostale bibliografske baze podataka:


  • ABI/INFORM
  • EconLit