Globalization of the Economy and Taxation

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Based upon research activities for two years, two papers were written :(1) On Tax Harmonization(2) Taxation in the Process of GlobalizationThe first paper treats with how to harmonize each tax system in different countries towards a relatively unified scheme. In particular, the case of the value-added tax in the EC countries is analyzed from a practical point of view. On the other hand, the second paper discusses the basic framework of taxation as individual country is closely tied with each other in the world.