Perspektywy rozwoju wspólnej polityki podatkowej Unii Europejskiej
The future of common EU tax policy

Summary/Abstract: Improving the competitiveness of the European Union requires removing barriers from the single market. Among many challenges facing the EU Member States there is also a need for stronger coordination within the national fiscal policies. EU tax management is based on the principles of transparency, information exchange and fair tax competition. The article presents the measures taken by EU Member States in order to eliminate tax barriers within the single European market. The author, in addition to the review of EU legislation regulating the cross-border activities in the common market, brings closer the subject of promoting good governance in tax matters.

• Details
• Contents