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Advantages And Disadvantages Of Tax Competition In The European Union

Author

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  • MARIA FELICIA CHIRCULESCU

    (UNIVERSITY CONSTANTIN BRANCUSI TARGU JIU)

Abstract

With the expansion of globalization, economic integration and the mobility ofproduction factors at the local and global level have been facilitated. In Europe, the process of economic and monetary integration began when barriers to the free movement of goods, capital and labor were formally abolished, although cultural barriers still exist. The need and justification of tax competition is that it can lead to greater efficiency in the use of public sector resources and more efficient allocation of capital. The main advantages of tax competition are those related to the reduction of tax rates, which can lead to boosting consumption and investment. The method used to achieve the objective is complex, from statistical and economic analyzes of fiscal data to a comparative technique at the level of the European Union. The database used is from Eurostat sources and other European Commission work on taxation in the Member States of the European Union.

Suggested Citation

  • Maria Felicia Chirculescu, 2018. "Advantages And Disadvantages Of Tax Competition In The European Union," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 186-192, February.
    • Handle: RePEc:cbu:jrnlec:y:2018:v:1:p:186-192
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    Cited by:

    1. Deng, Yaling & You, Daming & Wang, Jingjing, 2022. "Research on the nonlinear mechanism underlying the effect of tax competition on green technology innovation - An analysis based on the dynamic spatial Durbin model and the threshold panel model," Resources Policy, Elsevier, vol. 76(C).

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