Please use this identifier to cite or link to this item: https://dspace.univ-ouargla.dz/jspui/handle/123456789/5948
Title: The Tax harmonization in open regionalism The European model.
التنسيق الضريبي في إطار الإقليمية المفتوحة النموذج الأوروبي
Authors: Mouloud MELIKAOUI
Keywords: Open regionalism
European Union
tax harmonization
Customs fees
tax treaties
Exchange of tax information
Issue Date: 2014
Series/Report no.: numéro 14 2014;
Abstract: This research examines the subject of alternative regionalism or open regionalism and reality within the multilateral trading system, based on growing liberalization of trade, and the problem of compatibility between them, as well as the limits of economic policy harmonization in the framework of Open regionalism, special tax harmonization, in the light of economic and tax disparities of the Member States, with an overview of the European tax harmonization and limits. The Study concluded the importance of tax harmonization as a tool by activation of the concept of open regionalism, through facilitating capitals flows and investments between member states and reduction of the négatives phenomena of tax. It recommended the need to emphasizing on the importance of gradually harmonization for tax policy, and expand the rule of tax treaties and exchange of tax information and experiences between countries, This is in light a holistic approach to other economic policies as a the exchange rate policy and monetary policy, just as is the case in the European model.
Description: revue elbahith
URI: http://dspace.univ-ouargla.dz/jspui/handle/123456789/5948
ISSN: 1112-3613
Appears in Collections:numéro 14 2014

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