Problemy harmonizacji systemów podatkowych krajów członkowskich Europejskich Wspólnot

Abstract

The article touches upon the problem of the harmonization of taxes in the European Communities' Member States. It takes into consideration the two reasons of harmonization: abolition of taxation barriers among Member States and endowment of the Communities' budget with own resources. Particularly, quite a lot of interest has been devoted to the harmonization of value added tax because this problem is very much advanced. A lot of interest has been also devoted to the harmonization of consumption taxes. However, the results here are rather modest. As to the other taxes, the Commission has prepared only the suggestions of their harmonization. Meanwhile, they are being lively discussed. Yet, the problem of harmonization is the urgent one, considering the decreasing possibilities of financing of the European Communities' expenditures. The article underlines the difficulties which may be found in the process of the harmonization of taxation systems, although some progress has been noticed in this matter.