Articles by : Krysovatyiy A. № 4/2009
International economicsKRYSOVATYIY A. , KOSCHUK T. 1
1 Academy of Financial Management
Tax harmonization and national peculiarities of taxation in the developed countries
| Ekon. prognozuvannâ 2009; 4:126-139 | |
ABSTRACT ▼
The authors analyze the tendencies of the development of taxation in Sweden, France, Germany, Great Britain, USA and Japan under the strengthening of integration and globalization. It is proved that the driving force of tax harmonization is the aspiration of the developed EU mem-ber countries to optimize their own fiscal systems and create, on that basis, a proper foundation for the taxation of Single Europe
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| Article in Ukrainian (pp. 126 - 139) | Download | Downloads :313 |
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