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THE THEORETICAL ASPECTS OF TAX HARMONIZATION

Journal Name:

  • İstanbul Üniversitesi Maliye Araştırma Merkezi Konferansları Dergisi

Publication Year:

  • 1972
Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
1. It is interesting to look back on the justification for the harmonization of taxes, as stated in the Treaty of Rome itself, in the Neumark Report [9] and in subsequent Directives concerning action on particular taxes. 2. The Neumark Report was an amplification of the articles in the Treaty of Rome on the subject, and looking at either we can see that the main idea was the creation, as far as possible, of a fiscal system for the E.E.C. as similar as possible to that existing for a single state.
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  • 1
335-361
  • English

REFERENCES

References: 

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