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L‘Espace Fiscal Europeen

Author

Listed:
  • Dragos CHILEA

    (Maitre de conferences, Universite "Petru Maior" de Tirgu-Mures, Roumanie)

Abstract

En matiere de fiscalité, l’Europe s’est construite avec pour seuls buts l’élimination des doubles impositions et des discriminations, l’idée d’une harmonisation qui faisait encore débat dans les années `70 n’étant désormais plus a l’ordre du jour. La mise en concurrence des systemes fiscaux et sociaux, des Etats est la donnée essentielle de la « gouvernance » néolibérale européenne. La concurrence fiscale conduit a favoriser les mouvements de capitaux, a une perte d’autonomie fiscale des États, a diminuer les moyens dont ils disposent pour satisfaire les besoins sociaux, a favoriser l’évasion fiscale de ceux qui peuvent se le permettre (les hauts revenus, les « bases mobiles »), elle aggrave l’injustice fiscale et sociale.

Suggested Citation

  • Dragos CHILEA, 2009. "L‘Espace Fiscal Europeen," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 39, pages 38-50, December.
    • Handle: RePEc:pmu:cjurid:v:39:y:2009:p:38-50
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    More about this item

    Keywords

    fiscalité; espace fiscal européen; double imposition; discrimination; harmonisation fiscal; concurrence fiscale;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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