European tax policy - harmonisation of direct taxes (applicaton to the tax system of Slovakia)

• Autorzy: Alena Zubalova , Lukrecia Gerulova
• Języki publikacji: EN

Abstrakty

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)

Słowa kluczowe

EN

Tax policy; Tax system; Economic integration

PL

Polityka podatkowa; System podatkowy; Integracja gospodarcza

• Czasopismo: Prace Naukowe / Akademia Ekonomiczna w Katowicach
• Rocznik: 2008
• Tom: Świat, Europa i Polska w dobie współczesnych przemian gospodarczych. T. 2
• Strony: 121--126

Twórcy

autor

Alena Zubalova

• University of Economics in Bratislava, Slovakia

autor

Lukrecia Gerulova

• University of Economics in Bratislava, Slovakia

Bibliografia

• Gonda P., Chalupniček P.: In Defense of the Free Market. Konzervativny Institut M.R. Stefanka, Bratislava 2007.
• Murray N.R.: Ekonomie statnich zastnich zasahu. Liberalni institut, Praha 2005.
• Von Mises L.: Lidske jednani. Liberalni institut, Praha 2006.
• Schultzová A.: Danovnictvo v Slovenskej republike. Suvaha, Bratislava 2004.
• http://www.profini.sk/indexcfm?Module=Actoveweb&Page=WebPage&s=1846
• http://www.profmi.sk/indexcfrn?Module=Actoveweb&Page=WebPage&s=1158
• http://europa.eu.int/eur-lex/sk/dd/ind/sk-analytical-idex-09.html