Direct taxes harmonization process in the EU: main results and trends

Harmonization processes in the EU have been developing since the mid of the 20th century, the most significant results were achieved in the field of indirect taxation. However, recently the coordination of tax policies on taxation of individuals and entities is becoming increasingly important. In the article the analyses and evaluation of these processes are presented, this experience is important for other unions, first of all, for the Customs Union, in which framework the common market will operate from 1 January 2012.

direct taxes, indirect taxes, harmonization, tax rates, tax characteristics