Review Papers | Economics | Poland | Volume 5 Issue 4, April 2016
Tax Harmonization in the EU versus Canons of Taxation
One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, on 16 March 2011 the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization in the EU. The paper addresses issues relating to tax in corporate finance. Canons of taxation will be discussed and special emphasis will be placed on principles behind formulating fiscal law provisions (including the EU law). Furthermore, the article presents the results of surveys into the importance of taxation cannons for Polish and EU companies.
Keywords: tax harmonization, canons of taxation, corporate finance
Edition: Volume 5 Issue 4, April 2016
Pages: 836 - 842
How to Cite this Article?
Jolanta Iwin-Garzynska, "Tax Harmonization in the EU versus Canons of Taxation", International Journal of Science and Research (IJSR), https://www.ijsr.net/search_index_results_paperid.php?id=NOV162701, Volume 5 Issue 4, April 2016, 836 - 842
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