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Controversies Regarding the Corporate Tax Harmonization Trend in the European Union

Author

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  • Gheorghe MATEI

    (University of Craiova)

  • Daniela PÎRVU

    (University of Craiova)

Abstract

The idea of harmonizing corporate income taxes is currently one of the most important topic of debate on the agenda of the European Commission, but also in the specialists' theoretical approaches. The extreme diversity of these approaches is a relevant indicator for the complex problems that prevent the formulation of well known solutions in this field, disregarding the political feasibility considerations. This paper present a critical approach of the main reactions of experts, politicians and business representatives regarding the trend of harmonizing corporate income taxes in the EU.

Suggested Citation

  • Gheorghe MATEI & Daniela PÎRVU, 2010. "Controversies Regarding the Corporate Tax Harmonization Trend in the European Union," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 8(9(549)), pages 29-38, August.
    • Handle: RePEc:agr:journl:v:8(549):y:2010:i:8(549):p:29-38
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    Cited by:

    1. Sonja Engeli Pippin & Mehmet Serkan Tosun, 2016. "Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems," Financial Theory and Practice, Institute of Public Finance, vol. 40(4), pages 437-461.

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