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Premises in Implementing the Common Consolidated Tax Base System

Author

Listed:
  • Gheorghe MATEI

    (University of Craiova)

  • Daniela PÎRVU

    (University of Piteşti)

Abstract

The interdependence between countries and the importance of the economic links between them has reached an extend unprecedented in history. In the context of globalization, the mobility of production factors may get pressure on governments to reduce taxes in order to remain attractive. In this way, differences between European Union member states will be intensifying, increasing national suzerainty limit controversies in direct tax domain and, especially, in corporate income taxes domain. It is acute the necessity of the coordination in tax domain in European Union, but it must not be neglected the fact that social preferences of each state imposes on independents in creating of national tax policy.

Suggested Citation

  • Gheorghe MATEI & Daniela PÎRVU, 2010. "Premises in Implementing the Common Consolidated Tax Base System," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 3(3(544)), pages 109-120, March.
    • Handle: RePEc:agr:journl:v:3(544):y:2010:i:3(544):p:109-120
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