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Harmonisation And Fiscal Competition In The European Union

Author

Listed:
  • Danut, CHILAREZ

    ("Constantin Brâncoveanu" University of Pitesti)

  • George-Sebastian, ENE

    ("Constantin Brâncoveanu" University of Pitesti)

Abstract

Despite all efforts to harmonize the economic and political systems, the economic globalization and the intensification of capital mobility also created the conditions of a fiscal competition between the EU member states. Currently, in the European Union there is not a fully integrated European tax system, which has an impact on how the same decision of fiscal policy is transmitted at the level of each member state. The present paper summarizes some pros/cons regarding the orientation of the fiscal harmonisation efforts in a manner allowing governments to use the fiscal policy as an instrument of public policy in their efforts to cope with the asymmetric macroeconomic shocks and the adjustment of the macroeconomic indicators.

Suggested Citation

  • Danut, CHILAREZ & George-Sebastian, ENE, 2014. "Harmonisation And Fiscal Competition In The European Union," Management Strategies Journal, Constantin Brancoveanu University, vol. 23(1), pages 83-93.
    • Handle: RePEc:brc:journl:v:23:y:2014:i:1:p:83-93
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    References listed on IDEAS

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    5. Bretschger, Lucas & Hettich, Frank, 2002. "Globalisation, capital mobility and tax competition: theory and evidence for OECD countries," European Journal of Political Economy, Elsevier, vol. 18(4), pages 695-716, November.
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    Keywords

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    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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