Regulacje podatkowe Unii Europejskiej i praktyka podatkowa jej krajów członkowskich jako bariera suwerennego kształtowania systemu fiskalnego w Polsce

Abstract

The author discusses an indispensable harmonisation of the Polish tax system with standards observed in the European Union. There are analysed tax directives of the EU, tax systems of its member countries, entries in the „White Book” of 1995, with the main emphasis laid on taxes playing the most important role within the tax system.