IDEAS home Printed from
   My bibliography  Save this article

Considerations On Fiscal Harmonization In The Eu In The Field Of Value Added Tax


  • Ioan Lazar

    (1Decembrie 1918 University of Alba Iulia)

  • Laura Lazar

    (Babes-Bolyai University of Cluj-Napoca)


The proper functioning of the European internal market would be impossible withoutfiscal harmonization. The main objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an equitable allocation of financialresources between Member States. The aim is not to realize a uniform tax system for the MemberStates of the Union, but achieving a minimum level of harmonization of the national tax systems, inorder to prevent harmful fiscal competition between member States. The paper at hand presents themajor aspects of fiscal harmonization in general and some aspects of fiscal harmonization in thefield of value added tax (VAT) from an interdisciplinary perspective. The paper analyzes the majorlegal instruments used in the context of the harmonization process. It also refers to the mainobstacles in achieving the objective of harmonization, such as the rule of unanimity at the adoptionof measures at the Union level and proposes some solutions. The authors also try to explain why thedirectives are the mainly used legislative instruments in the context of harmonization process. Theultimate objective of the recent adopted EU tax rules in the field is the creation of a tax systembased on the principle of taxation at the origin, in order to reduce the administrative burden ontaxpayer and to prevent illegal capital movement between Member States. The final part of thepaper presents the major characteristics of the actual common system of VAT applicable in theEuropean Union and mentions some of the major obstacles in attaining the above mentionedobjective regarding the establishment of a more efficient tax system in the field of VAT.

Suggested Citation

  • Ioan Lazar & Laura Lazar, 2010. "Considerations On Fiscal Harmonization In The Eu In The Field Of Value Added Tax," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-42.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:42

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    fiscal harmonization; EU tax policy; national tax systems; Value Added Tax (VAT); common VATsystem;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2010:i:12:p:42. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.