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Harmonizing directions in the field of direct taxation

Author

Listed:
  • Aleksandar BJELIC
  • Narcis MITU
  • Cristian STANCIU

    (University of Craiova)

Abstract

Among the specialists, when it comes to harmonizing in the tax field, it is more often talked about indirect taxes. But there are some things to be said also in the field of direct taxes. If indirect taxation contorts many times the free circulation of goods and free practice of services, requiring a high grade of harmonization, it doesn't happen the same with direct taxation. To the highest degree it is not necessary to harmonize direct taxing, this one being applicable strictly inside of each state member of the European Union.

Suggested Citation

  • Aleksandar BJELIC & Narcis MITU & Cristian STANCIU, 2008. "Harmonizing directions in the field of direct taxation," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(8), pages 107-110, December.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2008:i:8:p:107-110
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    More about this item

    Keywords

    direct taxes; harmonization; integration; sole quota;
    All these keywords.

    JEL classification:

    • E00 - Macroeconomics and Monetary Economics - - General - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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