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Tax Policy And Fiscal Competition In The European Union

Author

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  • Marilen Pirtea
  • Marius MiloÅŸ
  • Laura Raisa Iovu

Abstract

Thus tax competition and harmonization efforts should set up a common and necessarily harmonized framework of a European tax system, there are pressing needs to promote the economic growth and welfare by increasing fiscal fairness. Considering all this aspects, it is necessarily to analyze the tax policy in the European Union's countries, to see differences, evolutions and competition problems that may hinder economic integration. However the analyze focuses on the old countries of the European Union and also on the group of countries which entered European Union in may 2004. The conclusions and further analyses could also involve Romania and Bulgaria which have recently joined the Union and which have to harmonize taxes according to the European practices.

Suggested Citation

  • Marilen Pirtea & Marius MiloÅŸ & Laura Raisa Iovu, 2007. "Tax Policy And Fiscal Competition In The European Union," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-5.
    • Handle: RePEc:alu:journl:v:1:y:2007:i:9:p:5
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    References listed on IDEAS

    as
    1. Luigi, Bernardi, 2002. "Tax systems and tax reforms in Europe: Italy," MPRA Paper 18045, University Library of Munich, Germany.
    2. European Commission, 2000. "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends 2000, Directorate General Taxation and Customs Union, European Commission.
    3. European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
    4. European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
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    More about this item

    Keywords

    tax competition; tax harmonization; tax system;
    All these keywords.

    JEL classification:

    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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