留学生经济thesis:欧盟经济一体化 [11]
论文作者:英语论文论文属性:硕士毕业论文 dissertation登出时间:2014-10-07编辑:yangcheng点击率:13675
论文字数:6443论文编号:org201410031218292179语种:英语 English地区:马来西亚价格:免费论文
关键词:Economics Essay税收制度欧盟经济Economics Essay
摘要:本文是一篇分析欧盟经济一体化的留学生经济essay,欧盟可以比喻为一个联邦,因为其成员国家的经济是一个单一的市场,没有对货物,人员,资本和服务(单一市场,1993年)的限制流动的经济一体化。
ss the maintenance of their tax systems as part of national independence. Within the EU, Member States' reluctance to make any kind of “delegation” maintains within the single market a potential outbreak of unfair tax competition and leads to the inability to adopt strong community-based schemes alignment. Thus, at the same time that national tax system - within the EU and internationally - are exposed to an increasingly obvious competition, particularly in the area of ??corporate taxation. The strict application of the principle of subsidiarity in the field of direct taxation deprives the possibility from the Member States of the direct adoption of an EU corporate tax system.
European regulations continue to maintain segregation on the basis of the legal form of companies. The guiding principles 9TH/434/EEC and 9TH/435/EEC, relating respectively to the taxation of mergers, divisions and transfers of assets and income of parent and subsidiaries located in different countries members, limit their scope to capital commercial companies.
As far as corporate tax rates is considered, which certainly is a peak point of each fiscal reform and a key element of any attempt to horizontal taxation alignment, comparative study of the previous directives does not allow solid conclusions, since this point does not seem to mind the European legislature. In any case, the Member States are obliged to apply the same rates to the same income businesses they acquire in their territory, regardless of whether the tax office is located there or in another Member State.
In any case, the limited engagement of the legislature on the issue of tax harmonization, even in the limited scope of those rules, brings up the relatively limited initiatives undertaken up to this time. Indeed, the international developments and the aggressive policy of reducing tax rates that have followed in recent years several new Member States and some of the oldest, have brought the issue of setting uniform tax rates in the center of discussions about the tax systems. The reluctance of the European legislation can only be explained by the political burden of the, but a possible European initiative to approach the tax rates in the EU would have a catalytic effect on the discharge of these discussions.
Finally, with regard to exemptions and exclusions from income tax of enterprises the European directives are adopting a common stance by requiring from Member States to apply the same system of exemptions and exemptions for businesses regardless the base of the firm
In conclusion, the regulations introduced remain limited and specific, useful in that scope and effective in treating certain existing inequities, but still insufficient to support the existence of an overall plan for harmonization in the field of business taxation. However, such acts have preserved the basic principle of tax fairness, according to which, similar business activity which generates the same income in different geographic regions of the EU, should be treated with a single tax applied in all Member States. The application of this principle, it was undoubtedly the basis for any future initiative for the harmonization of company taxation in EU
The European Commission proposed at the 16 of March, 2011 the creation of a common basis for taxing businesses operating in the EU. Specifically, the Commission announced that with the Commo
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