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政大典藏 > College of Commerce > Department of Finance > Theses > Item 140.119/88375

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88375

Title:	歐洲共同體直接稅調和之研究 Research on the Direct Tax Harmonization in the European Community
Authors:	高新興 Kao, Hsin Hsing
Contributors:	黃明聖 Hwang, Ming Sheng 高新興 Kao, Hsin Hsing
Keywords:	租稅調和直接稅調和租稅條約經濟統合歐洲共同體整合租稅協調 Tax Harmonization Direct Tax Harmonization Tax Treaty Economic Integration Tax Coordination
Date:	1994 1993
Issue Date:	2016-04-29 15:38:35 (UTC+8)
Abstract:	成立區域經濟聯盟除因政治因素之需要外，主要係因會員國可藉由經濟統合，消除彼此間貿易及競爭之障礙，而獲致經濟利益。經濟聯盟會員國間稅制之差異及差別課稅待遇亦會形咸貿易及競爭之障礙，因此有加以調和之必要。一般之經濟聯盟由於統合程度較低，僅有將關稅等間接稅加以調和，而歐洲共同體因致力於建立一個無內部邊界之單一市場，確保貨物、人員、勞務及資本之自由移動，其統合程度較高，故對直接稅亦加以調和。其調和直接稅之立論根據及處理情形，頗值其他區域經濟聯盟之參考，為本文之研究重點。
Description:	碩士國立政治大學財政學系 G786506
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003748
Data Type:	thesis
Appears in Collections:	[Department of Finance] Theses

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