Налоговые аспекты расширения европейского союза

Аннотация

The article considers the fiscal aspects of the latest EU enlargement. The author presents a general characteristic of the tax systems and tax policies of the EU member countries, analyses differences in the level of corporate and individual taxation as well as in indirect taxation between EU old and accessory members. The prospects of the international tax competition in the EU and the European tax harmonization (coordination) have been studied.

Ключевые слова:

EU enlargement, taxation, European tax harmonization