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Current Trends In Tax Harmonization And Competition Within The European Union

Author

Listed:
  • Sabau - Popa Diana
  • Kulcsar-Pop Edina
  • Gherman Adela-Teodora

Abstract

This article treats on the fiscal harmonization process within the European Union being indispensable for assuring loyalty in the competition on its single market, given the fact that different system of taxation had direct and powerful impact on the prices level and on chosing the location for production and distribution activities. Both direct and indirect taxation distort the four fundamental freedoms of the single market. Most of the European Union´s regulations regarding fiscal harmonization resemble to the Directive regarding especially the indirect taxes: VAT, Excises. The fiscal reforms from the member states have to be conceived in such a manner that they take into account the necessity of fiscal harmonization on EU level, creating a reasonable compromise between each country˙s sovereignty and the desideratum of removing fiscal barriers from the normal functioning of the single market.

Suggested Citation

  • Sabau - Popa Diana & Kulcsar-Pop Edina & Gherman Adela-Teodora, 2010. "Current Trends In Tax Harmonization And Competition Within The European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 635-640, December.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:635-640
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/100.pdf
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    References listed on IDEAS

    as
    1. CEPII & OFCE & Marie-Hélène Blonde & Gérard Cornilleau & Pascal Helwaser & Jacques Le Cacheux & Jean Le Dem & Henri Sterdyniak & Bill Robinson & Stephen Smith, 1990. "Vers une fiscalité européenne ?," Revue de l'OFCE, Programme National Persée, vol. 31(1), pages 121-189.
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    More about this item

    Keywords

    fiscal harmonization; fiscal reform; VAT; income tax; fiscal europeanization;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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