Can the Harmonization of the Corporate Taxation be Realized?
In: 6th International Conference on Management, Enterprise and Benchmarking MEB 2008-Proceedings
In the present period of the development of the European integration the basic requirement is enhancing the competitive power, which can be created by the demolition of the inside market’s barriers. The indirect taxes, more precisely the initiation of the valueadded tax led intensely to the implementation of the economic and monetary union. At the beginning of the millenium, the unitary monetary policy has already been realized for the member countries who have achieved the strict convergence criteria, and those who have introduced and are using the ever stronger euro. Beside the implementation of the single currency, the idea of approximation of the national tax systems comes up again, which has effects not only on the above mentioned valueadded taxation but also on the income taxes payed by corporations. In my essay I am looking for the answer to the question why the implementation of tax harmonization has not succeded in corporate taxation during the past decades and if there is a chance to accept a common European consolidated tax base. Key words: tax harmonization, corporate taxes, Common Consolidated Corpotate Tax Base, tax rate, consolidation, domestic tax systems, tax competition, share mechanism
|This chapter was published in: György Kadocsa (ed.) 6th International Conference on Management, Enterprise and Benchmarking MEB 2008-Proceedings, , pages 321-333, 2008.|
|This item is provided by Óbuda University, Keleti Faculty of Business and Management in its series Proceedings-6th International Conference on Management, Enterprise and Benchmarking (MEB 2008) with number 321-333.|
|Contact details of provider:|| Postal: 1084 Budapest, Tavaszmezö u. 15-17|
Web page: http://www.kgk.uni-obuda.hu
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:pkk:meb008:321-333. 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: (Alexandra Vécsey)
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.