haku: @author Skof, B. / yhteensä: 2
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| Tekijä: | Skof, B. |
| Otsikko: | Harmonization of tax laws in some Eastern European countries and Slovenia with the law of European integration |
| Lehti: | Podjetje in delo
1995 : VOL. 21:7, p. 1019-1031 |
| Asiasana: | |
| Vapaa asiasana: | EU, Eastern Europe, Poland, Hungary, tax reform, tax systems, tax policy, fiscal law, tax regulations, adjustment, corporate tax, sales tax, personal income tax, Slovenia, legislation |
| Kieli: | slv |
| Tiivistelmä: | In the article the author discusses the legal status and perspectives of tax laws of some Eastern European countries and Slovenia.He explains, how the structure of tax policy has developed along with other reforms in these countries and to what extent the tax system reflects the legacy of the former political and legal regulation.He gives the chronological review of the results of reforms in the light of harmonization of European developed economies.He proceeds from the fact that the planned optimum changes of the fiscal system must be based on the preliminary supposition that fiscal system must have such qualities, that it will be capable of solving necessary and undeniable tasks proceeding from the present reality of developed economies.Here he mainly has in mind the contribution to a more just distribution of the budgetary burden, which will be as simple as possible for the assessment, payment and control of execution of obligations and as transparent, functional, consistent, adaptable and efficient as possible. Eastern European countries and Slovenia should follow the more developed countries members of the European Union with the years long successful market economy and well regulated fiscal system.It is however true, that members of the European Union are meeting with various special situations and possibilities, which should not be quite taken over. |
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