IDEAS home Printed from https://ideas.repec.org/a/cmk/journl/y2006p15-24.html
   My bibliography  Save this article

Tax Harmonization In The European Union - Denotation And Possibilities

Author

Listed:
  • Ana Stojkoska

    (European University, Skopje)

Abstract

Different tax systems distort trade and factor movements between the member states of a single market. Abolition of trade barriers among the members of the customs union does not necessarily mean that a common, perfectly competitive market has been completed. Impediments to the smooth functioning of the competitive markets for commodities, services and factors of production are still many. Differences between the tax systems of the members of the single market are one of the most important of these impediments and one of the most difficult to alleviate. Tax harmonization is one aspect of the drive to a single market within the EU, removing distortions to trade between its members. Therefore, during market integration it becomes necessary to introduce policies aiming at tax coordination and harmonization. The European Union never had the intention to apply overall tax harmonization. Tax sovereignty is one of the basic components of national sovereignty, and the difficulties in the field of tax harmonization are compounded by deep-rooted differences in economic and social structures, different perceptions on the role of taxation, difference in the acceptability of various taxes, the technical complexity of tax harmonization, and the complications arising from the enlargement of the Community; thus calling for mutual recognition and equivalence as the starting point. However, a high degree of harmonization is desirable in the indirect tax field because indirect taxes may create obstacles to the free movement of goods and services within the single market.

Suggested Citation

  • Ana Stojkoska, 2006. "Tax Harmonization In The European Union - Denotation And Possibilities," Journal Articles, Center For Economic Analyses, pages 15-24, December.
  • Handle: RePEc:cmk:journl:y:2006:p:15-24
    as

    Download full text from publisher

    File URL: http://journal.cea.org.mk/files/journals/1/articles/46/public/46-168-1-PB.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Isabelle Joumard, 2003. "Tax systems in European Union countries," OECD Economic Studies, OECD Publishing, vol. 2002(1), pages 91-151.
    2. Eijffinger, Sylvester & Haan, Jakob de, 2000. "European Monetary and Fiscal Policy," OUP Catalogue, Oxford University Press, number 9780198776161.
    3. Peter Hoeller & Marie-Odile Louppe & Patrice Vergriete, 1996. "Fiscal Relations within the European Union," OECD Economics Department Working Papers 163, OECD Publishing.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:dgr:rugsom:03c28 is not listed on IDEAS
    2. Delsen, Lei, 2003. "Are European welfare states sustainable?," Research Report 03C28, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    3. Sander Oosterloo & Jakob de Haan, 2003. "A Survey of Institutional Frameworks for Financial Stability," DNB Occasional Studies 104, Netherlands Central Bank, Research Department.
    4. Elżbieta Bednarek-Sekunda & Richard Jong-A-Pin & Jakob de Haan, 2010. "The European Economic and Monetary Union and Labour Market Reform," European Union Politics, , vol. 11(1), pages 3-27, March.
    5. Eijffinger, S.C.W. & Beugelsdijk, S., 2003. "The Effectiveness of Structural Policy in the European Union : An Empirical Analysis for the EU-15 During the Period 1995-2001," Other publications TiSEM b49148f9-6d69-49ac-93c1-1, Tilburg University, School of Economics and Management.
    6. repec:spo:wpecon:info:hdl:2441/5283 is not listed on IDEAS
    7. Mark Hallerberg, 2002. "Introduction," European Union Politics, , vol. 3(2), pages 139-150, June.
    8. Eijffinger, S.C.W. & Beugelsdijk, S., 2003. "The Effectiveness of Structural Policy in the European Union : An Empirical Analysis for the EU-15 During the Period 1995-2001," Other publications TiSEM b49148f9-6d69-49ac-93c1-1, Tilburg University, School of Economics and Management.
    9. Jakob de Haan & Helge Berger & David-Jan Jansen & Jakob de Haan, 2003. "The End of the Stability and Growth Pact?," CESifo Working Paper Series 1093, CESifo.
    10. Marc Audi & Amjad Ali, 2023. "Public Policy and Economic Misery Nexus: A Comparative Analysis of Developed and Developing World," International Journal of Economics and Financial Issues, Econjournals, vol. 13(3), pages 56-73, May.
    11. Marc Rapp & Bernhard Schwetzler, "undated". "Asset Prices in the Presence of a Tax Authority," German Working Papers in Law and Economics 2006-1-1167, Berkeley Electronic Press.
    12. Silvia Rocha-Akis, 2006. "Labour tax policies and strategic offshoring under unionised oligopoly," Department of Economics Working Papers wuwp099, Vienna University of Economics and Business, Department of Economics.
    13. repec:kap:iaecre:v:17:y:2011:i:3:p:315-333 is not listed on IDEAS
    14. Sylvester C.W. Eijffinger, 2003. "The federal design of a central bank in a monetary union: The case of the European system of central banks," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 8(4), pages 365-380.
    15. repec:spo:wpecon:info:hdl:2441/10059 is not listed on IDEAS
    16. Davide Tondani, 2005. "Tax system and reforms in Europe: Spain," Public Economics 0511002, University Library of Munich, Germany.
    17. Vyprachticka, Terezie, 2011. "Could the Stability and Growth Pact be Substituted by the Financial Markets?," European Integration online Papers (EIoP), European Community Studies Association Austria (ECSA-A), vol. 15, September.
    18. Sandra Waller & Jakob de Haan & Jakob de Haan, 2004. "Credibility and Transparency of Central Banks: New Results Based on Ifo’s World Economicy Survey," CESifo Working Paper Series 1199, CESifo.
    19. Michaelis, Jochen & Birk, Angela, 2006. "Employment- and growth effects of tax reforms," Economic Modelling, Elsevier, vol. 23(6), pages 909-925, December.
    20. repec:hal:spmain:info:hdl:2441/3464 is not listed on IDEAS
    21. Robert Inklaar & Jakob de Haan & Jakob de Haan, 2000. "Is there Really a European Business Cycle?," CESifo Working Paper Series 268, CESifo.
    22. -, 2003. "Budget reform in OECD member countries: common trends," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34911, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    23. Yin-Wong Cheung & Jude Yuen, 2004. "An Output Perspective on a Northeast Asia Currency Union," CESifo Working Paper Series 1250, CESifo.
    24. Ivo J. M. Arnold & Evert B. Vrugt, 2004. "Firm Size, Industry Mix and the Regional Transmission of Monetary Policy in Germany," German Economic Review, Verein für Socialpolitik, vol. 5(1), pages 35-59, February.
    25. Gica-Gherghina, CULITA, 2013. "Analysis Of The Taxation Trend In The States Of The European Union," Management Strategies Journal, Constantin Brancoveanu University, vol. 21(3), pages 93-98.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cmk:journl:y:2006:p:15-24. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marjan Nikolov (email available below). General contact details of provider: https://edirc.repec.org/data/ceaskmk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.