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- W2324855112 abstract "Prospects for reconciling the various forms of tax legislation at present in operation in EEC countries. As from 1st January 1993, The EEC will become an area without internal frontiers, in which the free circulation of goods, persons, services and capital will be ensured. The disparity in the tax systems of the twelve member states has led the EEC commissioners to submit proposals to the Council of Europe for reconciling the most outstanding differences. In the first part of this study, the statistics of public revenues of countries which are members of OECD, published in August 1987, give the reader an idea of the lines followed by each member state in its fiscal policy, and also of the disparity existing in respect of fiscal pressure and the structure of tax revenues. The second part is concerned with the proposals of the Commission, which relate to indirect taxation : the reconciliation of the rules ; VAT would be approached by initiating a system in which the area of liability, the basis and the number of tax rates (a normal rate and a reduced rate) would be common. The reduced rate would be between 4 % and 9 % while the normal rate would lie between 14% and 20%. Would such a wide range be compatible with economies that are no longer protected by frontiers ? the standardization of excise duties should raise fewer difficulties ; on the other hand, the absence of provision for regulating the free circulation of capital can be explained by the scale of the problem, which is that of achieving financial and monetary harmony." @default.
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- W2324855112 date "1989-01-01" @default.
- W2324855112 modified "2023-09-25" @default.
- W2324855112 title "Les perspectives de rapprochement des différentes législations fiscales actuelles des pays de la Communauté Économique Européenne" @default.
- W2324855112 doi "https://doi.org/10.3406/receo.1989.1407" @default.
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