EGELİ, Haluk Dokuz Eylül Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey , EROĞLU, Abdulkerim Dokuz Eylül Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey

Evaluation of Belgium Tax System with the Respect to International Taxation Problems

25803

Economic agents have experienced many developments during the globalization. Undoubtedly, one of the most important of them is about the taxation. Companies have crossed beyond national borders, and production factors have become more active, as a matter of fact. In view of these facts, international taxation becomes of basic importance. İn the study, international taxation promlems have been studied, and latter, Belgium tax system has been evaluated in this framework. In order to understand topic well, country’s tax system has studied as all. In 2000, targeted aims of the Belgian tax system reforms could not be reached. The most considerable barriers to achieving the aims of the reform was objectives to be qualitative rather than quantitative

435

International Taxation , Belgium Tax System

Journal Of Management an‎d Economics

450