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Porezna konkurencija ili harmonizacija poreza država clanica Europske unije

Author

Listed:
  • Tadin Hrvoje

    (hITA d.d., Zagreb)

Abstract

U radu se razmatraju temeiji poreznih sustava država Europske unije te porezna konkurencija nasuprot porezne harmonizacije u državama clanicama. Drave EU-a izgracuju nadnacionalnu po1itiko-ekonomsku zajednicu sa zajednikim unutrašnjim trištem te zajednikom novanom jedinicom eurom. Porezni sustavi država clanica EU-a u sadašnjoj fazi pod1oni su istovremeno procesima zajednicke harmonizacije kod poreza na dodanu vrjednost c trošarina te mecusobne jake konkurencije kod ostalih vrsta poreza.

Suggested Citation

  • Tadin Hrvoje, 2009. "Porezna konkurencija ili harmonizacija poreza država clanica Europske unije," Ekonomija Economics, Rifin d.o.o., vol. 16(2), pages 505-523.
    • Handle: RePEc:eff:ekoeco:v:16:y:2009:i:2:p:505-523
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    More about this item

    Keywords

    Europska unija; ekonomska i monetarna unija; porezi; porezne politike; porezna harmonizacija; porezna konkurencija.;
    All these keywords.

    JEL classification:

    • E51 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Money Supply; Credit; Money Multipliers
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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