CURRENT TRENDS IN TAX HARMONIZATION AND COMPETITION WITHIN THE EUROPEAN UNION

Sabau - Popa Diana (), Kulcsar-Pop Edina and Gherman Adela-Teodora
Authors registered in the RePEc Author Service: Diana Claudia Sabau-Popa ()

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 635-640

Abstract: This article treats on the fiscal harmonization process within the European Union being indispensable for assuring loyalty in the competition on its single market, given the fact that different system of taxation had direct and powerful impact on the prices level and on chosing the location for production and distribution activities. Both direct and indirect taxation distort the four fundamental freedoms of the single market. Most of the European Union´s regulations regarding fiscal harmonization resemble to the Directive regarding especially the indirect taxes: VAT, Excises. The fiscal reforms from the member states have to be conceived in such a manner that they take into account the necessity of fiscal harmonization on EU level, creating a reasonable compromise between each country˙s sovereignty and the desideratum of removing fiscal barriers from the normal functioning of the single market.

Keywords: fiscal harmonization; fiscal reform; VAT; income tax; fiscal europeanization (search for similar items in EconPapers)
JEL-codes: F36 H21 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:2:p:635-640

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