Can the Harmonization of the Corporate Taxation be Realized?

Éva Handa ()
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Éva Handa: Budapest Tech, ROIK

A chapter in 6th International Conference on Management, Enterprise and Benchmarking MEB 2008-Proceedings, 2008, pp 321-333 from Óbuda University, Keleti Faculty of Business and Management

Abstract: 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

Date: 2008
ISBN: 9789637154737
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