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Analysis of selected indicators of tax competition and tax harmonization in the EU

Marta Lukáčová (), Jaroslav Korečko (), Sylvia Jenčová () and Mária Jusková ()
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Marta Lukáčová: University of Prešov, Slovakia
Jaroslav Korečko: University of Prešov, Slovakia
Sylvia Jenčová: University of Prešov, Slovakia
Mária Jusková: University of Prešov, Slovakia

Entrepreneurship and Sustainability Issues, 2020, vol. 8, issue 1, 123-137

Abstract: The paper aims to provide an analytical view of the harmonization of income taxes in the European Union. The aim of the theoretical part is to provide an overview of the literature that deals with the issue of tax harmonization and tax competition. This section contains the views of experts on tax competition and tax harmonization. The paper explores the current state, as well as the development in the field of income tax harmonization, and competition in the Member States. The aim of the analytical part is to compare income taxes in the countries of the European Union and to bring proposals for the solution of tax harmonization. The analysis focuses solely on the most important direct taxes, personal income tax, and corporate income tax. The results of cluster analysis using four tax determinants suggest the future of the direct tax harmonization process. The graphical analyzes indicate, that the process of tax harmonization could begin with the harmonization within countries that are geographically and politically close together. Harmonization would bring together countries with a similar tax burden and could continue in other interested European Union countries.

Keywords: taxation; income taxes; tax harmonization; tax competition (search for similar items in EconPapers)
JEL-codes: H24 H25 (search for similar items in EconPapers)
Date: 2020
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DOI: 10.9770/jesi.2020.8.1(8)

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