 IntroductionDaniela Pîrvu
A chapter in Corporate Income Tax Harmonization in the European Union, 2012, pp 1-7 from Palgrave Macmillan Abstract: Abstract The elaboration of the fiscal policy of a state is a complex procedure that should take account of many issues. In this sense, fiscal policy may seek to consolidate public finances, to achieve and maintain macroeconomic balance, to stimulate economic development and so on. Taxes and other fiscal levies can influence phases of social reproduction, depending on specific public interests. Fiscal policy is an important component of economic policy, and European Union (EU) member governments’ fiscal decisions can generate effects not only at national level but also at community level. The existence of a coherent network of multilateral tax agreements, designed to mitigate the differences between the tax systems of different member states, can eliminate the risk of distortions in intra-trade flows. However, within the context of removing barriers to capital flows, this form of tax coordination cannot meet the need of ensuring a fair and efficient allocation of resources at EU level. Keywords: European Union; Member State; Fiscal Policy; European Union Member State; European Union Level (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pal:pmschp:978-1-137-00091-0_1 Ordering information: This item can be ordered from Access Statistics for this chapter More chapters in Palgrave Macmillan Studies in Banking and Financial Institutions from Palgrave Macmillan |
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