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The Tax Competition Between Theory And Practice. Efforts And Effects At The Level Of The European Union

Author

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  • Nicoleta-Claudia Moldovan

    (West University of Timisoara)

Abstract

Issues related to effects caused by tax competition on EU Member States' economies have been and have continued to remain a current issue. In order to ensure proper functioning of the Single Market, the Member States have undertaken measures to eliminate tax competition in the field of indirect taxes and consumption. However, there still remain many steps to go in the direction of harmonizing the direct taxes, the remedies being unable to target only the EU Member States, in the context of the reality of the internationalization of capital flows.

Suggested Citation

  • Nicoleta-Claudia Moldovan, 2009. "The Tax Competition Between Theory And Practice. Efforts And Effects At The Level Of The European Union," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 12(12(541)(s), pages 77-83, December.
    • Handle: RePEc:agr:journl:v:12(541)(supplement):y:2009:i:12(541)(supplement):p:77-83
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    Cited by:

    1. Sorana Vatavu & Oana-Ramona Lobont & Petru Stefea & Daniel Brindescu-Olariu, 2019. "How Taxes Relate to Potential Welfare Gain and Appreciable Economic Growth," Sustainability, MDPI, vol. 11(15), pages 1-16, July.

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