European tax policy - harmonisation of direct taxes (applicaton to the tax system of Slovakia)
The tax policy has always been the symbol of the state's national sovereignty. This autonomy is being maintained. That means, the EU guidelines concerning the taxation are adopted in accordance with all Member States, i.e. every country has the right to veto the respective guideline and so avoid its adoption. On the other hand, it is proved that the cooperation in this tax sphere cannot exist without a necessary exchange of information, harmonisation or tax coordination. Exactly the tax harmonisation and competition are getting a more and more discussed topic within the particular countries as well as at bilateral and multilateral levels. Besides the indirect taxes which have already been harmonised in a large extent, attention is paid to the problems of harmonisation of direct taxes. Here it seems to be difficult to find a consensus by solving the justification of the harmonisation of direct taxes and hence partial problems might be derived - what and in which extent should be harmonised and in what time horizon. (fragment tekstu)
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