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Harmonisation And Fiscal Competition In The European Union

Author

Listed:
  • Danut, CHILAREZ

    ("Constantin Brâncoveanu" University of Pitesti)

  • George-Sebastian, ENE

    ("Constantin Brâncoveanu" University of Pitesti)

Abstract

Despite all efforts to harmonize the economic and political systems, the economic globalization and the intensification of capital mobility also created the conditions of a fiscal competition between the EU member states. Currently, in the European Union there is not a fully integrated European tax system, which has an impact on how the same decision of fiscal policy is transmitted at the level of each member state. The present paper summarizes some pros/cons regarding the orientation of the fiscal harmonisation efforts in a manner allowing governments to use the fiscal policy as an instrument of public policy in their efforts to cope with the asymmetric macroeconomic shocks and the adjustment of the macroeconomic indicators.

Suggested Citation

  • Danut, CHILAREZ & George-Sebastian, ENE, 2014. "Harmonisation And Fiscal Competition In The European Union," Management Strategies Journal, Constantin Brancoveanu University, vol. 23(1), pages 83-93.
    • Handle: RePEc:brc:journl:v:23:y:2014:i:1:p:83-93
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    References listed on IDEAS

    as
    1. Bretschger, Lucas & Hettich, Frank, 2002. "Globalisation, capital mobility and tax competition: theory and evidence for OECD countries," European Journal of Political Economy, Elsevier, vol. 18(4), pages 695-716, November.
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    4. Mihaela Ioneci & Niculina Marcu, 2007. "Taxation And Accountancy, Between National And Regional," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 6(6(511)(su), pages 155-164, June.
    5. Ene, Sebastian & Micuda, Dan, 2007. "Indirect taxation in the European Union," MPRA Paper 30414, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    European Union; fiscal harmonisation; fiscal policy; fiscal sovereignty; fiscal competition;
    All these keywords.

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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