Тах Aspects of the EU Enlargement

Authors

  • Александр Игоревич Погорлецкий St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation https://orcid.org/0000-0003-4495-5557

Abstract

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.

Keywords:

EU enlargement, taxation, European tax harmonization

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References

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Translation of references in Russian into English

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Published

2018-12-22

How to Cite

Погорлецкий, А. И. (2018). Тах Aspects of the EU Enlargement. St Petersburg University Journal of Economic Studies, (1), 30–39. Retrieved from https://economicsjournal.spbu.ru/article/view/3483

Issue

No. 1 (2005)

Section

Global economy

License

Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.