THE TAX POLICY WITHIN THE EUROPEAN UNION: CONCEPTS, INSTITUTIONS, TRENDS AND CHALLENGES

At the basis of conceiving the tax policy of an European Union member state, one must consider, on the one hand, fulfilling the government's own requirements, and on the other hand, achieving the objectives set by the EC Treaty. At present, the European Union has a quite harmonized and coordi...

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Bibliographic Details
Main Authors: CRISTINA COJOCARU (BOROVINA), RALUCA ELENA MOISESCU (DUICAN)
Format: Article
Language:English
Published: Academica Brâncuşi 2016-06-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2016-03/43_COJOCARU,%20MOISESCU.pdf