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- W1745480549 abstract "The cultural diversity of the European Union reflects somehow on the tax system used by each country. To European level, the way of approaching the tax system has known two approaching plans: European continental approach, according to which the tax drawings are made up of taxations and contributions, existing conceptual differences at the level of content; Anglo-Saxon approach, according to which the tax drawings are made up of all the elements of tax nature,named “taxes”, their role being to ensure most of the incomes of the public budgets, without differences at the level of content. In this item we tried to make a shortsynthesis of the tax characteristic used within the EU and to surprise the main efforts made in order to unify the tax language." @default.
- W1745480549 created "2016-06-24" @default.
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- W1745480549 date "2007-01-01" @default.
- W1745480549 modified "2023-09-27" @default.
- W1745480549 title "European Tax Practice" @default.
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