Systemy podatkowe w krajach Unii Europejskiej / Diana Skrok.
Abstrakt, słowa kluczowe
Tax systems in the European Union member States
The tax systems of the Community Member States are not without influence on the further close internal European integration. Tax reforms have been carried out in the recent years in most Community Member States. In a few of them, the process has not been finished yet. The issue of taxes is of great significance for the functioning of the European Union, as they comprise the main source of budgetary revenues in the Member States and the Community budget. The Author presents tax systems in particular EU countries and analyses in detail the current (of 2006) rates of personal income tax (PIT), company income tax (CIT), value added tax (VAT) and also tax on dividend and excise tax in all EU countries. The analysis leads to the conclusion that tax systems, including the amount of taxes and concessions for entrepreneurs, vary significantly in particular countries. Thus, the Community faces serious problems related to the implementation of uniformed tax in its entire territory. The taxes unification process in its first phase was called their harmonization. This period will probably take many years. Its objective is not only unification of tax solutions within the Community, but also ensuring their stability, transparency and foreseeability.
International Journal of Management and Economics , ISSN 2299-9701
s. 133-151. - Streszcz. ang.