search query: @indexterm TAX HARMONIZATION / total: 57
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| Author: | Ferreira, R.F. |
| Title: | (Reflexäo Breve sobre) o Evoluir da Fiscalidade - a Harmoni- zacäo da CE |
| Journal: | Estudos de Gestao
1993 : SUMMER,V.1, 1,p.5-10 |
| Index terms: | TAX HARMONIZATION EEC HARMONIZATION |
| Language: | por |
| Abstract: | The evolution of tax laws favours the search for new ways of redesigning operations in order to minimise tax burdens. The related shift towards tax-related "window-dressing" affects the productivity of the economy. The European Single Market implies the convergence of tax law across the EC, both in indirect and income taxes. This movement started with indirect taxation. VAT, with exception of the rates levied, is already a uniform tax across the EC.In the future VAT rates will become uniform, as well as other indirect taxes such as those levied on alcohol, tobacco , fuel and cars.Things are more diverse concerning income taxation. The prevailing trend in the EC seems to favour the reduction of "economic doble taxation", which taxes the same revenue twice, as company revenue and as dividend. |
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