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Kozuharov, Sasho
Ristovska, Natasha
Ilieva, Jana
Year of Publication: 
[Journal:] UTMS Journal of Economics [ISSN:] 1857-6982 [Volume:] 6 [Year:] 2015 [Issue:] 2 [Pages:] 255-265
The tax harmonization is a complex issue in the process of European integration. The tax harmonization is a process of convergence of the tax system based on mutual set of rules and, in general, it means existence of identical or similar tax rates for the tax payers in European Union, i.e. Euro zone. In case there are identical tax rates, then we are talking about a, so called, total explicit tax harmonization, whereas, if there are similar tax rates, we are talking about partial explicit tax harmonization, which refers to determination of the highest and the lowest tax rates. Thus, countries can determine the tax rates of certain taxes. The total harmonization, besides tax rates harmonization, means structural harmonization or harmonization of the tax structure. The harmonization of direct taxes mainly relies on the following main objectives: avoiding tax evasion and elimination of double taxation. The harmonization of regulations and directives in the field of indirect taxes is necessary in terms of establishing a single market, or removal of barriers to the free movement of goods, people, services and capital.
tax harmonization
European Union
tax systems
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