Taxation and tax procedure in Romania. Regulations. Solutions. Limits. Doctrine
978-606-8348-08-7Nr. de pagini:
19.50 leiStand de vanzare:
Lângă Sala de Lectură nr. 1 Program:
Luni - Joi 8.30 - 16.00, Vineri 8.30 - 13.00 An attentive study of taxation in the European Union shows impressive diversity.
The fiscality of each member state, as an attribute of national sovereignty, is the result of
the economic and social structures accumulated in time reflecting political choices at a given moment. From this perspective, we believe that tax harmonization remains a challenge, primarily due to the complexity of the matter.
Without a coordinated fiscal policy agreed upon by the member states, the free movement of capitals can encourage financial fraud1. Therefore, certain measures are recommended to eliminate the important distortions in the field of fiscality.