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TAXES HARMONIZATION PROCESS IN THE EUROPEAN UNION (Proces harmonizacji podatków w Unii Europejskiej)

100%

Zawadzki K. M.

Pieniądze i Więź

2009

vol. 12

issue 3(44)

68-80

Taxes harmonization is one of the elements of the ongoing integration process within the European Union. Among the arguments for the harmonization of taxes, among other things, some indicates simplification of the tax records and more effective functioning of the internal market by the neutralization of taxes in the trade and capital flow area. However, practice shows that taxes harmonization is arousing a lot of excitement, and extremely complicated process. To date attempts to harmonize taxes have encountered resistance from the Member States, as an expression of hostility to the loss of sovereignty in the tax policy sphere. In this article the author attempts to answer the question whether taxes harmonization in the European Union is possible at all. It analyzes actions taken so far in the area of harmonization and their impact on the effective functioning of the uniform internal market.

ANALYSIS OF PROBLEMS AND DIRECTIONS OF TAX SYSTEM IMPROVEMENT IN UKRAINE (Analiz problem ta napriamkiv udoskonalennia systemy opodatkuvannia v Ukraini)

63%

Shkarupa E. V., Romanchenko A. V.

Mekhanizm Rehuluvannya Economiky

2010

vol. 1 (45)

185-191

In article lacks of the system taxation in Ukraine and a way of their decision are considered. On the basis of acceptance of the Tax code reforming tax system is considered. It is underlined that the Tax code is the precondition of realisation of problems of tax reform and step on a way to creation of more perfect system of the taxation.

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1 Mekhanizm Rehuluvannya Economiky

1 Pieniądze i Więź

1 Romanchenko A. V.

1 Shkarupa E. V.

1 Zawadzki K. M.

1 2010

1 2009

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TAXES HARMONIZATION PROCESS IN THE EUROPEAN UNION (Proces harmonizacji podatków w Unii Europejskiej)

ANALYSIS OF PROBLEMS AND DIRECTIONS OF TAX SYSTEM IMPROVEMENT IN UKRAINE (Analiz problem ta napriamkiv udoskonalennia systemy opodatkuvannia v Ukraini)