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Harmonisation And Fiscal Competition In The European Union

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  • Danut, CHILAREZ

    ()
    (“Constantin Brâncoveanu” University of Pitesti.)

  • George-Sebastian, ENE

    ()
    (“Constantin Brâncoveanu” University of Pitesti.)

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    Abstract

    Despite all efforts to harmonize the economic and political systems, the economic globalization and the intensification of capital mobility also created the conditions of a fiscal competition between the EU member states. Currently, in the European Union there is not a fully integrated European tax system, which has an impact on how the same decision of fiscal policy is transmitted at the level of each member state. The present paper summarizes some pros/cons regarding the orientation of the fiscal harmonisation efforts in a manner allowing governments to use the fiscal policy as an instrument of public policy in their efforts to cope with the asymmetric macroeconomic shocks and the adjustment of the macroeconomic indicators.

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    Bibliographic Info

    Article provided by Constantin Brancoveanu University in its journal Management Strategies Journal.

    Volume (Year): 23 (2014)
    Issue (Month): 1 ()
    Pages: 83-93

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    Handle: RePEc:brc:journl:v:23:y:2014:i:1:p:83-93

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    Phone: 004-0248-221098
    Web page: http://www.univcb.ro/

    Related research

    Keywords: European Union; fiscal harmonisation; fiscal policy; fiscal sovereignty; fiscal competition;

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    1. Bretschger, Lucas & Hettich, Frank, 2000. "Globalisation, capital mobility and tax competition: Theory and evidence for OECD countries," Wirtschaftswissenschaftliche Diskussionspapiere 07/2000, Ernst Moritz Arndt University of Greifswald, Faculty of Law and Economics.
    2. Ene, Sebastian & Micuda, Dan, 2007. "Indirect taxation in the European Union," MPRA Paper 30414, University Library of Munich, Germany.
    3. Kudrle Robert T, 2008. "The OECD's Harmful Tax Competition Initiative and the Tax Havens: From Bombshell to Damp Squib," Global Economy Journal, De Gruyter, vol. 8(1), pages 1-26, February.
    4. Stephen F. Hamilton, 2009. "Excise Taxes with Multiproduct Transactions," American Economic Review, American Economic Association, vol. 99(1), pages 458-71, March.
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