ABSTRACT
All over the European Union (EU) and beyond, the everyday life routine for citizens has reached a general unprecedented level of globalization, described in patterns that largely rely on the continuous and significant efforts of public authorities. Tax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the custom union, essentially a tax law concept, and evolved together with other topics of tax harmonization. Taxation is a topic of intensive research; scholars and practitioners are looking for the appropriate rules of law to limit and to eradicate tax avoidance. Among the taxpayers, companies are likely to adapt their activities, looking for the most innovative ways in saving tax money, especially when operating at the international level. A complex system of methods and means of documenting is used for analyzing, comparing, synthesizing, deepening, and concluding specific information of tax systems and tax avoidance.
