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Harmonization Of Tax Policies:Reviewing Macedonia And Croatia

Author

Listed:
  • Kozuharov, Sasho

    (University of Tourism and Management in Skopje, Macedonia)

  • Ristovska, Natasha

    (University of Tourism and Management in Skopje, Macedonia)

  • Ilieva, Jana

    (University of Tourism and Management in Skopje, Macedonia)

Abstract

The tax harmonization is a complex issue in the process of European integration. The tax harmonization is a process of convergence of the tax system based on mutual set of rules and, in general, it means existence of identical or similar tax rates for the tax payers in European Union, i.e. Euro zone. In case there are identical tax rates, then we are talking about a, so called, total explicit tax harmonization, whereas, if there are similar tax rates, we are talking about partial explicit tax harmonization, which refers to determination of the highest and the lowest tax rates. Thus, countries can determine the tax rates of certain taxes. The total harmonization, besides tax rates harmonization, means structural harmonization or harmonization of the tax structure. The harmonization of direct taxes mainly relies on the following main objectives: avoiding tax evasion and elimination of double taxation. The harmonization of regulations and directives in the field of indirect taxes is necessary in terms of establishing a single market, or removal of barriers to the free movement of goods, people, services and capital.

Suggested Citation

  • Kozuharov, Sasho & Ristovska, Natasha & Ilieva, Jana, 2015. "Harmonization Of Tax Policies:Reviewing Macedonia And Croatia," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 6(2), pages 255-265.
    • Handle: RePEc:ris:utmsje:0153
    as

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    References listed on IDEAS

    as
    1. Cnossen, Sijbren, 2003. "How Much Tax Coordination in the European Union?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 625-649, November.
    2. Jack Mintz, 2004. "Corporate Tax Harmonization in Europe: It's All About Compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(2), pages 221-234, March.
    3. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
    4. Wolfgang Eggert & Bernd Genser, 2001. "Is Tax Harmonization Useful?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 511-527, August.
    5. Fabio Wasserfallen, 2014. "Political and Economic Integration in the EU: The Case of Failed Tax Harmonization," Journal of Common Market Studies, Wiley Blackwell, vol. 52(2), pages 420-435, March.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    legislation; tax harmonization; European Union; tax systems;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law

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