Fiscal integration and harmonization: European Union integration from fiscal perspectives - objectives, means, obstacles, and politics

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dc.authorscopusid57096016600
dc.authorscopusid57095637800
dc.contributor.authorAlganer Y.
dc.contributor.authorGüneş Y.
dc.date.accessioned2024-06-12T10:26:13Z
dc.date.available2024-06-12T10:26:13Z
dc.date.issued2014
dc.description.abstractThe concept of integration expresses an extremely fundamental and complicated formation. Despite such important and complicated issues and problems, Europe has made considerable progress and developments and been able to form the European Economic Community first and then the European Communities, and finally the European Union. It is necessary to precisely and smoothly complete the three stages of integration in order to mention about an exact integration. These stages, economic integration, fiscal integration, and political integration are discussed within this chapter. The first stage, economic integration, can be achieved only with the integration of the trade among the elements of the integration. Hence, it is required to seek for the fiscal harmonization of the tax legislation that is the most important competition breaker element in the field in question. A complete economic integration will be possible only by providing this fiscal harmonization. © 2015, IGI Global. All rights reserved.en_US
dc.identifier.doi10.4018/978-1-4666-7308-3.ch005
dc.identifier.endpage58en_US
dc.identifier.isbn9781466673090
dc.identifier.isbn1466673087
dc.identifier.isbn9781466673083
dc.identifier.scopus2-s2.0-84957059013en_US
dc.identifier.scopusqualityN/Aen_US
dc.identifier.startpage49en_US
dc.identifier.urihttps://doi.org/10.4018/978-1-4666-7308-3.ch005
dc.identifier.urihttps://hdl.handle.net/20.500.14551/16725
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherIGI Globalen_US
dc.relation.ispartofRegional Economic Integration and the Global Financial Systemen_US
dc.relation.publicationcategoryKitap Bölümü - Uluslararasıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subject[Abstarct Not Available]en_US
dc.titleFiscal integration and harmonization: European Union integration from fiscal perspectives - objectives, means, obstacles, and politicsen_US
dc.typeBook Chapteren_US

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