The future of common EU tax policy

Alicja Brodzka ()
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Alicja Brodzka: Wroclaw University of Economics

Ekonomia i Prawo, 2011, vol. 7, issue 1, 35-48

Abstract: Improving the competitiveness of the European Union requires removing barriers from the single market. Among many challenges facing the EU Member States there is also a need for stronger coordination within the national fiscal policies. EU tax management is based on the principles of transparency, information exchange and fair tax competition. The article presents the measures taken by EU Member States in order to eliminate tax barriers within the single European market.

Keywords: European Union tax policy; the single European market; harmful tax competition; good governance in the tax matters (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:cpn:umkeip:v:7:y:2011:i:1:p:35-48

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