Scopul nostru este sprijinirea şi promovarea cercetării ştiinţifice şi facilitarea comunicării între cercetătorii români din întreaga lume.
Autori: Raluca Dracea, Radu Buziernescu
Editorial: Journal of Administrative Sciences (JAS), Canakkale Onsekiz Mart University, Biga Faculty of Economics and Administrative Sciences, Turkey, 5, p.pag. 229-2, 2007.
Tax policy in the European Union consists of two components: direct taxation, which remains the sole responsibility of Member States, and indirect taxation, which affects free movement of goods and the freedom to provide services.
The most important efforts for the tax harmonization were made in the domain of the indirect taxation, the consumption taxes influence the price supported by the final consumer and prevent the fiscal neutrality necessary for a fair competition on the communitarian market.
The paper aims to present the excises harmonization stage within the European Union. The analyze concerns taxation basis, excises rates, circulation of excises bearers products between the members states.
Cuvinte cheie: Tax policy , Indirect tax structure, Harmonization stage, Excise harmonization