摘要：This paper analyses the concept of the singel market within the EU . In focus will be a historical overview of creating a singel market, advantages and disadvantages of integration in this market. The EU's main goal is to create an area without internal barriers where free movement of goods , persons , services and capital . However, since the establishment of the EU so far, the roadmap of singel market functioning has faced various challenges in spectrum to eliminate the legal barriers, harmonization of the laws in the respective countries with the acquis communitaure . States , as Kosovo aspiring membership EU in order to increase the free market economy and ensure a higher welfare and stable for the citizens , this can be achieved if should make the harmonization of domestic legislation with the acquis communautaire . It is important that Kosovo as a new state (in 2008 declared independence ) to become competitive in a single market, by modernizing the tax system with EU directives (direct and indirect taxes) .During the process of european integration, the harmonization of the tax system of Kosovo ,is considered as conditio sine qua non to achieve the free movement of goods , persons , services and capital .
其他摘要：This paper analyses the concept of the singel market within the EU . In focus will be a historical overview of creating a singel market, advantages and disadvantages of integration in this market. The EU's main goal is to create an area without internal barriers where free movement of goods , persons , services and capital . However, since the establishment of the EU so far, the roadmap of singel market functioning has faced various challenges in spectrum to eliminate the legal barriers, harmonization of the laws in the respective countries with the acquis communitaure . States , as Kosovo aspiring membership EU in order to increase the free market economy and ensure a higher welfare and stable for the citizens , this can be achieved if should make the harmonization of domestic legislation with the acquis communautaire . It is important that Kosovo as a new state (in 2008 declared independence ) to become competitive in a single market, by modernizing the tax system with EU directives (direct and indirect taxes) .During the process of european integration, the harmonization of the tax system of Kosovo ,is considered as conditio sine qua non to achieve the free movement of goods , persons , services and capital .
