HARMONIZACIJA POREZA U EVROPSKOJ UNIJI
HARMONIZATION OF TAX IN THE EUROPEAN UNION

Summary/Abstract: The tax structure in the EU was leading to numerous discussions, its partial alignment and possible full harmonization. However, although they pointed to the complexity of the tax system in the European Union, achieving very few results in the field of harmonization of EU tax systems, the fact remains that the pursuit of activities is still continuously pursued as an ideal basis for the conduct of a common tax policy. The author deals with the issue of harmonization tax systems, since the tax policy and tax system are one of the significant features of the national sovereignty of a country and are an integral part of the overall economic policy it is leading. For this reason, in the single, internal market of the European Union, member states should move in the same direction as regards the tax policies they take. In this regard, the author points to the basic characteristics of the methods for harmonization, but also to the problems that arise. The aim of the paper is to indicate arguments for and against the harmonization of taxes in the European Union.

• Details
• Contents