Daňová harmonizace a spolupráce v Europské unii - dnes a zítra

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F07%3A00017029" target="_blank" >RIV/61989100:27510/07:00017029 - 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

Tax Harmonization and Co-operation in the European Union Today and Tomorrow

Popis výsledku v původním jazyce

Times Cooperation in the tax area was regulated in the foundation agreements of the European Community and keeps growing. 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 ofthe European Union. The contribution deals with intensifying coordination and harmonization of taxes.

Název v anglickém jazyce

Tax Harmonization and Co-operation in the European Union Today and Tomorrow

Popis výsledku anglicky

Times Cooperation in the tax area was regulated in the foundation agreements of the European Community and keeps growing. 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 ofthe European Union. The contribution 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

<a href="/cs/project/GA402%2F07%2F0547" target="_blank" >GA402/07/0547: Dopady harmonizace finančního výkaznictví pro malé a střední podniky ve vazbě na konstrukci základu daně z příjmu</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2007

Kód důvěrnosti údajů

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

Název statě ve sborníku

Economic Theory and Practice Today and Tomorrow.

ISBN

978-80-8083-203-2

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

1-6

Název nakladatele

UNIVERZITA MATEJA BELA

Místo vydání

BANSKÁ BYSTRICA

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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