Theoretical and Applied Economics
No. 3 / 2010 (544)
Premises in Implementing the Common Consolidated Tax Base System
University of Craiova
Daniela PÎRVU
University of Piteşti
Abstract. The interdependence between countries and the importance of the economic links between them has reached an extend unprecedented in history. In the context of globalization, the mobility of production factors may get pressure on governments to reduce taxes in order to remain attractive. In this way, differences between European Union member states will be intensifying, increasing national suzerainty limit controversies in direct tax domain and, especially, in corporate income taxes domain. It is acute the necessity of the coordination in tax domain in European Union, but it must not be neglected the fact that social preferences of each state imposes on independents in creating of national tax policy.
Contents
The Administrative Convergence in the Balkan Area. Empirical Analysis of Social Policy in Romania and Bulgaria
Convergence of Croatian Financial and Budget Regulations to the Framework and Practices of the European Union
Fiscal Sustainability and Social Cohesion. Common and Specific in EU Sub-models
Does Trade Help to Explain Tourism Demand? The Case of Portugal
Algorithms for the Public Pension System Reform in Romania – a Necessity Imposed by the Global Economic Crisis
Public and Private Relations – a New Philosophy of Management
A SWOT Analysis on the Waste Management Problem in Romania in 2010
Premises in Implementing the Common Consolidated Tax Base System