ACCESSION NEGOTIATION CHALLENGES FACING CANDIDATE COUNTRIES IN THE FIELD OF TAXATION Cover Image

ACCESSION NEGOTIATION CHALLENGES FACING CANDIDATE COUNTRIES IN THE FIELD OF TAXATION
ACCESSION NEGOTIATION CHALLENGES FACING CANDIDATE COUNTRIES IN THE FIELD OF TAXATION

Author(s): Savina Mihaylova-Goleminova
Subject(s): Law, Constitution, Jurisprudence, International Law, Commercial Law
Published by: Правни факултет Универзитета у Нишу
Keywords: EU Tax Law; Taxation Chapter in EU accession negotiations; Bulgarian experience

Summary/Abstract: The Copenhagen Criteriaset out the essential conditions which candidate countries must satisfy in order to become member states.The present paper aims to study the effects of opening of the Taxation Chapter in EU accession negotiations for candidate countries, and to present the Bulgarian experience and achievements in this area. The role of the European Union’s Instrument for Pre-Accession Assistance (IPA) will be discussed as a major contribution and support in the accession process.The knowledge and implications outlined in the present paper could help to strengthen the role of academic circles in the accession processes of Western Balkan countries in line with the priorities of the Bulgarian Presidency of the Council of the EU.In addition to texts in the field of law, the present study and the analyses carried within have made use of information published on the Internet, quoting the exact source. The subject matter is complex and multifaceted, and the study makes no claims to being exhaustive.

  • Issue Year: LVII/2018
  • Issue No: 79
  • Page Range: 115-139
  • Page Count: 25
  • Language: English