controversies regarding the corporate tax harmonization trend in the european union

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ID: 246382
2010
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Abstract
The idea of harmonizing corporate income taxes is currently one of the most important topic of debate on the agenda of the European Commission, but also in the specialists' theoretical approaches. The extreme diversity of these approaches is a relevant indicator for the complex problems that prevent the formulation of well known solutions in this field, disregarding the political feasibility considerations. This paper present a critical approach of the main reactions of experts, politicians and business representatives regarding the trend of harmonizing corporate income taxes in the EU.
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Authors ;Gheorghe MATEI;Daniela PÎRVU
Journal 2019 ieee 6th international conference on industrial engineering and applications, iciea 2019
Year 2010
DOI
DOI not found
URL
http://www.ectap.ro/articole/489.pdf
Keywords
effects fiscal policy harmonization businesseconomic theory demographyeconomics as a science controversybusinesseconomic theory

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