The basis of of income tax and VAT in the selected EU member states in terms of tax harmonization

Abstract

The publication deals with income tax and value added tax as these taxes have significant impact on political, economic and social relations. The publication provides a detailed research on harmonization issues from many different perspectives.

The publication also contains a comprehensive summary of the current legislation of income tax and VAT in the selected countries of the European Union.

Keywords

• basis
• income
• VAT
• selected
• member
• states
• terms
• tax
• harmonization