search query: @indexterm taxation / total: 1872
reference: 510 / 1872
| Author: | James, S. |
| Title: | The future international tax environment and European tax harmonization: a personal view |
| Journal: | European Accounting Review
1999 : VOL. 8:4, p. 731-748 |
| Index terms: | FUTURE TAXATION EUROPE |
| Language: | eng |
| Abstract: | The shape of the international tax system is being influenced by a number of important factors. This paper uses the basic management technique of STEP analysis to explore the changes that are under way and presents some of the social, technological, economic and political factors involved. It soon becomes clear that important trends include the increasing complexity of socio-economic systems which is likely to increase the complexity of the tax systems that have to accomodate them. |
SCIMA