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Tax competition and tax harmonization in the European Union
[Daňová soutěž a daňová harmonizace v Evropské unii]

Author

Listed:
  • Danuše Nerudová

    (Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika)

Abstract

The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of "principle of origin". This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.

Suggested Citation

  • Danuše Nerudová, 2004. "Tax competition and tax harmonization in the European Union [Daňová soutěž a daňová harmonizace v Evropské unii]," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 52(6), pages 135-144.
    • Handle: RePEc:mup:actaun:actaun_2004052060135
    DOI: 10.11118/actaun200452060135
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    References listed on IDEAS

    as
    1. Boss, Alfred, 1999. "Do we need tax harmonization in the EU?," Kiel Working Papers 916, Kiel Institute for the World Economy (IfW Kiel).
    2. André Fourçans & Thierry Warin, 2001. "Tax Harmonization versus Tax Competition in Europe: A Game Theoretical Approach," Cahiers de recherche CREFE / CREFE Working Papers 132, CREFE, Université du Québec à Montréal.
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