Kvalitet života i politika oporezivanja u Evropskoj uniji
Quality of Life and Taxation Policy in the EU
Author(s): Marina M. Simović, Aleksandar Mihajlović, Miomira P. KostićSubject(s): Supranational / Global Economy, Welfare systems, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, EU-Legislation
Published by: Akademija Nauka i Umjetnosti Bosne i Hercegovine
Keywords: quality of life; taxation policy; harmonization of taxation; EU;
Summary/Abstract: In this paper, the authors tried to direct their attention to the mutual quality of life and taxation policy in the EU by pointing out the facts related to the effects of harmonization of certain forms of taxation within the EU and the im¬pact of that harmonization on the quality of life of citizens. Within the Europe-an Union, activities that address the obstacles in the free movement of people, goods and capital and free provision of services are identified. It is important to consider what are the normative and thus the institutional framework for the conduct of tax policy in the European Union, as well as the impact of that policy on the quality of life of citizens in its countries. On the other hand, what repercussions these systems within national and supranational frameworks can have in the conduct of tax policy in Serbia, as well as in the countries in the region and their influence on different aspects of the quality of life of its citi¬zens. Particularly they described the effects of harmonization of indirect taxes on quality of life.
Journal: Dijalog - Časopis za filozofiju i društvenu teoriju
- Issue Year: 2018
- Issue No: 03+04
- Page Range: 52-65
- Page Count: 14
- Language: Serbian