| Title |
Europos Sąjungos mokesčių politikos analizė / |
| Translation of Title |
European Union tax policy analysis. |
| Authors |
Gajauskas, Šarūnas |
| Full Text |
|
| Pages |
84 |
| Keywords [eng] |
EU integration ; EU tax policy ; tax competition ; tax harmonization |
| Abstract [eng] |
Research analyzes European Union tax policy in a context of European integration. With this paper author is aiming to systematically examine the closer integration assuptions, which stem the need for higher degree coordinated tax policy within the European Union. In this way it is possible to determine whether the current regulation is adequate for further EU integration. Research revealed the true situation where tax competition and high differentiation between applied taxes distort functioning of the single EU market and complicates further integration processes. |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2016 |
