Current Trends In Tax Harmonization And Competition Within The European Union
AbstractThis article treats on the fiscal harmonization process within the European Union being indispensable for assuring loyalty in the competition on its single market, given the fact that different system of taxation had direct and powerful impact on the prices level and on chosing the location for production and distribution activities. Both direct and indirect taxation distort the four fundamental freedoms of the single market. Most of the European UnionÂ´s regulations regarding fiscal harmonization resemble to the Directive regarding especially the indirect taxes: VAT, Excises. The fiscal reforms from the member states have to be conceived in such a manner that they take into account the necessity of fiscal harmonization on EU level, creating a reasonable compromise between each country˙s sovereignty and the desideratum of removing fiscal barriers from the normal functioning of the single market.
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Bibliographic InfoArticle provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.
Volume (Year): 1 (2010)
Issue (Month): 2 (December)
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More information through EDIRC
fiscal harmonization; fiscal reform; VAT; income tax; fiscal europeanization;
Find related papers by JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Marie-Hélène Blonde & Gérard Cornilleau & Pascal Helwaser & Jacques Le & Jean Le & Henri Sterdyniak, 1990.
"Vers une fiscalité européenne ?,"
Revue de l'OFCE,
Presses de Sciences-Po, vol. 0(2), pages 121-189.
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