The pros and cons of tax harmonization
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F10%3A%230000566" target="_blank" >RIV/47813059:19520/10:#0000566 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
The pros and cons of tax harmonization
Original language description
This article is focused on fiscal harmonization. Tax harmonization is generally defined as a proces of reducing differences in tax burden and tax systems between the states by cooperation but this term is not used consistently. Firstly article defines aterm tax harmonization and point out difference papers and studies. Next degrese of tax harmonization are defined and explained. Finally paper sumarizes pros and cons of tax harmonization.
Czech name
—
Czech description
—
Classification
Type
O - Miscellaneous
CEP classification
AH - Economics
OECD FORD branch
—
Result continuities
Project
<a href="/en/project/GA402%2F08%2F0067" target="_blank" >GA402/08/0067: Financial Integration of the EU New Member States with Eurozone</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů