Tax Harmonization - the Possible Way out of the Crisis?

Daňová harmonizace - možná cesta z krize?

Lenka Janíčková

Český finanční a účetní časopis, 2012, vol. 2012, issue 1, 64-81

Abstract: This paper investigates the tax harmonization in the European Union in the context of the Economic Crisis. The aim is to analyze an evolution of taxes with the greatest harmonizing tendencies. Two of them are indirect taxes - VAT and excise tax, and one is direct tax - corporate income tax. In the paper, the main basis of the harmonization process and basic legal standards are summarized. The paper concludes that harmonization of these taxes can be divided into two areas. It is quite successful in the area of indirect taxes, the former turnover taxes were replaced by the value added taxes, and the EU member states have also found agreement about excise duties which should be used. On the other way the area of direct taxes is very sensitive and a lot of initiatives of the Commission were abolished due to different national interests. During the Economic Crisis a new need for tax harmonization has arisen, especially for further coordination of the chosen taxes.

Keywords: Tax Harmonization; European Union; Value added tax; Excise Tax; Corporate Tax; Daňová harmonizace; Evropská unie; Daň z přidané hodnoty; Spotřební daň; Korporátní daň (search for similar items in EconPapers)
JEL-codes: G38 H20 H71 K34 N00 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.18267/j.cfuc.303

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