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Tax Harmonization in Fiscal Competitiveness Context

Author

Listed:
  • Cristina VLAD

    (The Academy of Economic Studies, Bucharest)

  • Birol IBADULA

    (Academy of Economic Studies, Bucharest)

  • Petre BREZEANU

    (Faculty of Finance, Insurance, Banking and Stock Exchange, The Academy of Economic Studies, Bucharest, Romania)

Abstract

The article treats European fiscal policy and the taxes harmonization evolution process. The study is divided into three chapters: the first one makes a synthesis of European taxation, Member States fiscal behavior and a division of the countries according to the category of taxes which are these based; the second chapter go into details of "tax harmonization" conceptas European objective and analyzes its implementation status referring to direct and indirect taxes, and the last part refers to tax competitiveness and its interference with harmonized taxes. Finally, the main conclusions of the article are extracted.

Suggested Citation

  • Cristina VLAD & Birol IBADULA & Petre BREZEANU, 2018. "Tax Harmonization in Fiscal Competitiveness Context," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(20), pages 45-52, November.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2018:i:20:p:45-52
    as

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    References listed on IDEAS

    as
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    2. Georgeta VINTILA & Laura TIBULCA, 2012. "Study on the Impact of Public Debt and Budgetary Deficit on Fiscal Pressure in the European Union," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(2), pages 312-318, May.
    3. Marcel DRACEA & Nicoleta DRACEA, 2011. "The Place of Indirect Taxes in the Tax System Architecture of the European Union Countries," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 27-31, December.
    4. Ryta Dziemianowicz, 2014. "Independent Fiscal Institutions As A Tool Of Fiscal Governance," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 9(1), pages 59-70, March.
    5. Birol IBADULA & Cristina VLAD & Petre BREZEANU, 2016. "Taxation Influence On Economic Stability In Romania And European Union," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 11, pages 275-281, July.
    6. Nicoleta Mihaela Florea & Stelian Selisteanu, 2014. "Excise In Tax Practice In The European Union," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 157-163.
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    More about this item

    Keywords

    fiscality; harmonization; taxation; tax competition.;
    All these keywords.

    JEL classification:

    • G00 - Financial Economics - - General - - - General

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