Tax competition and tax harmonization in the European Union

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Danuše Nerudová¹ 

[1] Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika;

关键词: tax harmonization;    tax competition;    harmful tax competition;    common market;   

DOI  :  10.11118/actaun200452060135

来源: DOAJ

【 摘 要 】

The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of “principle of origin”. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.

【 授权许可】

Unknown