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Reasons for Tax Harmonization in the EU

Author

Listed:
  • Gheorghe MATEI

    (Unviersity of Craiova)

  • Daniela PÎRVU

    (University of Pitesti)

Abstract

Restrictions on freedom of movement on the internal market are generated by differences between national tax systems so that some degree of tax harmonization in the Member States of the European Union is necessary. This paper aims to present the main arguments that experts have made, over the time, for tax harmonization in the EU.

Suggested Citation

  • Gheorghe MATEI & Daniela PÎRVU, 2011. "Reasons for Tax Harmonization in the EU," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 66-75, December.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2011:i:13:p:70-80
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    File URL: http://feaa.ucv.ro/FPV/013-09.pdf
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    References listed on IDEAS

    as
    1. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 269-304, June.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Marta Lukáčová & Jaroslav Korečko & Sylvia Jenčová & Mária Jusková, 2020. "Analysis of selected indicators of tax competition and tax harmonization in the EU," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 123-137, September.

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    More about this item

    Keywords

    tax systes; harmonization; resource allocation;
    All these keywords.

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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