Opis
The aim of the monography is to determine whether harmonization of personal income taxation in the European Union countries is possible and desirable. The evaluation of the possibility and desirability of harmonizing this form of taxation was limited to incomes of individuals who do not conduct and economic activity and reflects both the short and the long-time perspective. Such formulation of the aim of this dissertation called for conducting a comparative analysis of personal income taxation systems used by individual European Union countries, taking into account the specificity, common features and differences in the construction of income tax in the analyzed countries as well as the areas, possibilities and potential directions of harmonizing this form of taxation.
