Is the Introduction of a European Tax Impossible?
Dussart, Vincent
Is the Introduction of a European Tax Impossible? - 2013.
71
Introducing a tax directly governed by EU law and institutions is closely keeping with the system of own resources, which was established progressively and has undergone changes since 1970. Nevertheless, it is difficult to define its economic characteristics (basis, rate) and management arrangements, despite a number of proposals, some more specific than others. A European tax can only be conceived in terms of indirect taxation or possibly through taxation of financial transactions. However, there are many hurdles to any implementation, the key one that it be accompanied by increased coordination and harmonization of mandatory levies.
Is the Introduction of a European Tax Impossible? - 2013.
71
Introducing a tax directly governed by EU law and institutions is closely keeping with the system of own resources, which was established progressively and has undergone changes since 1970. Nevertheless, it is difficult to define its economic characteristics (basis, rate) and management arrangements, despite a number of proposals, some more specific than others. A European tax can only be conceived in terms of indirect taxation or possibly through taxation of financial transactions. However, there are many hurdles to any implementation, the key one that it be accompanied by increased coordination and harmonization of mandatory levies.
Réseaux sociaux