Tax Harmonization in the EU versus Canons of Taxation
International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
www.ijsr.net | Open Access | Fully Refereed | Peer Reviewed International Journal

ISSN: 2319-7064



Downloads: 131

Review Papers | Economics | Poland | Volume 5 Issue 4, April 2016

Tax Harmonization in the EU versus Canons of Taxation

Jolanta Iwin-Garzynska

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

Share this Article

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

Enter Your Email Address




Similar Articles with Keyword 'tax'

Downloads: 113

Research Paper, Economics, Indonesia, Volume 4 Issue 11, November 2015

Pages: 2136 - 2145

National Tax Census Perceptions, Understandings of Self-Assessment System and Government's Tax Information for Taxpayers? Compliance

Suyanto

Share this Article

Downloads: 113

Research Paper, Economics, India, Volume 7 Issue 6, June 2018

Pages: 1337 - 1340

Southern States Dependency on Central Transfers?An Analysis

B. Lilly Grace Eunice

Share this Article

Similar Articles with Keyword 'taxation'

Downloads: 117

Research Paper, Economics, Zimbabwe, Volume 4 Issue 7, July 2015

Pages: 2683 - 2689

Rethinking Mineral Taxation in Zimbabwe

Joyce Chigome

Share this Article

Downloads: 122

Research Paper, Economics, Ethiopia, Volume 4 Issue 8, August 2015

Pages: 1932 - 1938

Assessment of the Challenges and Opportunities of Business House Rental Income Taxation in Regional State of Tigray

Teshale Berhane, Mohammedawol Yesuf

Share this Article

Similar Articles with Keyword 'corporate'

Downloads: 1 | Monthly Hits: ⮙1

Research Paper, Economics, India, Volume 10 Issue 7, July 2021

Pages: 775 - 778

NPA: A Formidable Challenge for the Indian Economy

Anshul Agarwal, Varun Gola

Share this Article

Downloads: 1 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1

Research Paper, Economics, Vietnam, Volume 10 Issue 7, July 2021

Pages: 894 - 900

The Effect of Corporate Sustainability on Performance of Tourist Businesses and the Mediating Role of Employee Commitment, Investor Commitment and Community Participation: The Case in Vietnam South Central Coast

Vo Thi Tam, Vo Tan Phong

Share this Article

Similar Articles with Keyword 'finance'

Downloads: 0

Research Paper, Economics, India, Volume 10 Issue 5, May 2021

Pages: 94 - 96

A Study on Possibilities of India for being $5 Trillion Economy till 2025 Considering COVID-19 Crises

Somya Saran

Share this Article

Downloads: 41

Research Paper, Economics, China, Volume 10 Issue 1, January 2021

Pages: 1128 - 1131

Research on the Effect of Green Finance on the Upgrading of Chinas Industrial Structure

Huilin Lu

Share this Article



Top