Reflexe globalizačních tendencí v daňových systémech zemí Evropské unie

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F06%3A00017258" target="_blank" >RIV/61989100:27510/06:00017258 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Globalization Tendencies and How these Reflect in the Tax Systems of European Union Member States

Popis výsledku v původním jazyce

At the present time there are limits in the European Union for individual types of taxes: personal social security taxes remain in competence of national governments, indirect taxes are worth mentioning for their immediate effect on operation of the single market and attempts for their harmonization, corporate taxes support free movement of capital and they should not be the reason for negative competition between individual countries, and the social and social security systems should eliminate discrimination of inhabitants in each country and they should not prevent from free settlement and investment in any of the member states of the European Union. The contribution gives specific examples of globalization tendencies in regulations of tax systems ofthe EU countries and it also deals with intensifying coordination and harmonization of taxes.

Název v anglickém jazyce

Globalization Tendencies and How these Reflect in the Tax Systems of European Union Member States

Popis výsledku anglicky

At the present time there are limits in the European Union for individual types of taxes: personal social security taxes remain in competence of national governments, indirect taxes are worth mentioning for their immediate effect on operation of the single market and attempts for their harmonization, corporate taxes support free movement of capital and they should not be the reason for negative competition between individual countries, and the social and social security systems should eliminate discrimination of inhabitants in each country and they should not prevent from free settlement and investment in any of the member states of the European Union. The contribution gives specific examples of globalization tendencies in regulations of tax systems ofthe EU countries and it also deals with intensifying coordination and harmonization of taxes.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2006

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Globalizácia a jej sociálno-ekonomické dosledky

ISBN

80-8070-597-6

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

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Název nakladatele

Žilinská univerzita

Místo vydání

Žilina

Místo konání akce

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Datum konání akce

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Typ akce podle státní příslušnosti

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Kód UT WoS článku

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