REGLEMENTED HARMONIZATION VS FISCAL COMPETITION IN THE FIELD OF DIRECT EUROPEAN TAXATION

Mihaela Göndör ()

STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, 2011, vol. 1/2011, 37-54

Abstract: Starting from the objectives and the status of European tax harmonization and based on the research literature's studies, the paper formulates its own arguments pro tax competition and con total fiscal harmonization, with regard to direct taxation, by responding to some key questions: "Have indeed the national tax systems a negative effect on EU market integration in the absence of the total harmonization ?"; "Is direct tax harmonization critical to the operation of the Single Market ?" By using the logical analyse instruments, the paper concludes about the beneficial role of fiscal competition

Keywords: European Fiscal Policy; Tax Harmonization; Tax Competition (search for similar items in EconPapers)
JEL-codes: F36 F42 G18 (search for similar items in EconPapers)
Date: 2011
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