Apmokestinimas Europos Sąjungoje tiesioginiais ir netiesioginiais mokesčiais ; Taxation with direct and indirect taxes in European Union

Abstract

An actual contemporary euro integration problem is researched in an article - coordination and unification of direct and indirect taxes in EU countries. The main viewpoints of harmonizing taxes, parameters that ground rationality of taxing system, the question of coordination of direct taxes, singularities of harmonizing indirect taxes, an influence of social-economical expression on business development.