Reasons for Tax Harmonization in the EU

Gheorghe Matei and Daniela Pirvu
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Gheorghe Matei: Unviersity of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2011, vol. 1, issue 13, 66-75

Abstract: Restrictions on freedom of movement on the internal market are generated by differences between national tax systems so that some degree of tax harmonization in the Member States of the European Union is necessary. This paper aims to present the main arguments that experts have made, over the time, for tax harmonization in the EU.

Keywords: tax systes; harmonization; resource allocation (search for similar items in EconPapers)
JEL-codes: H00 H20 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2011:i:13:p:70-80

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