Problemy harmonizacji systemów podatkowych krajów członkowskich Europejskich Wspólnot
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Date
1982
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Wydział Prawa i Administracji UAM
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Problems of the Harmonization of Taxation Systems in the European Communities' Member States
Abstract
The article touches upon the problem of the harmonization of taxes in the
European Communities' Member States. It takes into consideration the two reasons
of harmonization: abolition of taxation barriers among Member States and endowment
of the Communities' budget with own resources. Particularly, quite a lot of interest has been devoted to the harmonization of value added tax because
this problem is very much advanced. A lot of interest has been also devoted to
the harmonization of consumption taxes. However, the results here are rather
modest. As to the other taxes, the Commission has prepared only the suggestions
of their harmonization. Meanwhile, they are being lively discussed. Yet, the problem
of harmonization is the urgent one, considering the decreasing possibilities
of financing of the European Communities' expenditures. The article underlines
the difficulties which may be found in the process of the harmonization of taxation
systems, although some progress has been noticed in this matter.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 44, 1982, z. 3, s. 293-303
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ISBN
ISSN
0035-9629