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Direct Taxation - Directions of Harmonization

Author

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  • Narcis Eduard MITU

    (University of Craiova)

Abstract

Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals. There is no need to harmonize most part of direct taxation rules, as they are strictly enforceable the EU member states and they are thus an attribute of these states sovereignty. In the field of direct taxation, the community acquis mainly concerns the profit (company) tax and the capital tax and less the natural persons income tax.

Suggested Citation

  • Narcis Eduard MITU, 2008. "Direct Taxation - Directions of Harmonization," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(36), pages 1407-1411, May.
    • Handle: RePEc:aio:aucsse:v:3:y:2008:i:11:p:1407-1411
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    File URL: http://feaa.ucv.ro/AUCSSE/0036v3-025.pdf
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    References listed on IDEAS

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    Cited by:

    1. Manta Eduard Mihai & Davidescu Adriana Ana Maria & Geambasu Maria Cristina & Florescu Margareta Stela, 2023. "Exploring the research area of direct taxation. An empirical analysis based on bibliometric analysis results," Management & Marketing, Sciendo, vol. 18(s1), pages 355-383, December.

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    More about this item

    Keywords

    direct taxation; taxation system; harmonization;
    All these keywords.

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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