期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：3
页码：1407-1411
语种：English
出版社：Universitaria Craiova
摘要：Most often,harmonization in the fiscal field concerned indirect taxation,and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods,services,persons and capitals.There is no need to harmonize most part of direct taxation rules,as they are strictly enforceable the EU member states and they are thus an attribute of these states sovereignty.In the field of direct taxation,the community acquis mainly concerns the profit (company) tax and the capital tax and less the natural persons income tax.
