IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v1y2010i2p635-640.html
   My bibliography  Save this article

Current Trends In Tax Harmonization And Competition Within The European Union

Author

Listed:
  • Sabau - Popa Diana
  • Kulcsar-Pop Edina
  • Gherman Adela-Teodora

Abstract

This article treats on the fiscal harmonization process within the European Union being indispensable for assuring loyalty in the competition on its single market, given the fact that different system of taxation had direct and powerful impact on the prices level and on chosing the location for production and distribution activities. Both direct and indirect taxation distort the four fundamental freedoms of the single market. Most of the European Union´s regulations regarding fiscal harmonization resemble to the Directive regarding especially the indirect taxes: VAT, Excises. The fiscal reforms from the member states have to be conceived in such a manner that they take into account the necessity of fiscal harmonization on EU level, creating a reasonable compromise between each country˙s sovereignty and the desideratum of removing fiscal barriers from the normal functioning of the single market.

Suggested Citation

  • Sabau - Popa Diana & Kulcsar-Pop Edina & Gherman Adela-Teodora, 2010. "Current Trends In Tax Harmonization And Competition Within The European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 635-640, December.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:635-640
    as

    Download full text from publisher

    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/100.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. CEPII & OFCE & Marie-Hélène Blonde & Gérard Cornilleau & Pascal Helwaser & Jacques Le Cacheux & Jean Le Dem & Henri Sterdyniak & Bill Robinson & Stephen Smith, 1990. "Vers une fiscalité européenne ?," Revue de l'OFCE, Programme National Persée, vol. 31(1), pages 121-189.
    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. Frédéric Zumer, 1998. "Stabilisation et redistribution budgétaires entre régions : État centralisé, État fédéral," Revue de l'OFCE, Programme National Persée, vol. 65(1), pages 243-289.
    2. Réjane Hugounenq & Jacques Le Cacheux & Thierry Madiès, 1999. "Diversité des fiscalités européennes et risques de concurrence fiscale," Revue de l'OFCE, Programme National Persée, vol. 70(1), pages 63-109.
    3. Gaël Dupont & Henri Sterdyniak & Jacques Le Cacheux & Vincent Touzé, 2000. "La réforme fiscale en France : bilan et perspectives," Revue de l'OFCE, Programme National Persée, vol. 75(1), pages 183-242.
    4. Jean-Marie Monnier, 2000. "Harmonisation des fiscalités et structures fiscales européennes entre 1988 et 1996," Post-Print hal-00677603, HAL.
    5. repec:hal:spmain:info:hdl:2441/766 is not listed on IDEAS
    6. repec:hal:spmain:info:hdl:2441/5283 is not listed on IDEAS
    7. Forum Franco Allemand, 1999. "Labor Market in the EMU," Working Papers 1999-02, CEPII research center.
    8. repec:spo:wpmain:info:hdl:2441/2094 is not listed on IDEAS
    9. repec:spo:wpmain:info:hdl:2441/1824 is not listed on IDEAS
    10. Jean-Marie Monnier, 2000. "Harmonisation des fiscalités et structures fiscales européennes entre 1988 et 1996," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00677603, HAL.
    11. Catherine Mathieu & Henri Sterdyniak, 1994. "L'émergence de l'Asie en développement menace-t-elle l'emploi en France ?," Revue de l'OFCE, Programme National Persée, vol. 48(1), pages 55-106.
    12. Jacques Le Cacheux, 2004. "Negotiating the medium-term financial perspectives for the enlarged EU: The future of the European budget," Revue de l'OFCE, Presses de Sciences-Po, vol. 91(5), pages 175-189.
    13. Henri Sterdyniak, 2003. "Les réformes fiscales en Europe, 1992-2002," Revue de l'OFCE, Presses de Sciences-Po, vol. 87(4), pages 337-407.
    14. Jacques Le Cacheux & Henri Sterdyniak, 2003. "Comment améliorer les performances économiques de l'Europe ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 87(4), pages 227-253.
    15. repec:hal:spmain:info:hdl:2441/10059 is not listed on IDEAS
    16. repec:hal:spmain:info:hdl:2441/1824 is not listed on IDEAS
    17. Stéphanie Guichard & Claire Lefebvre, 1997. "Pour ou contre le système commun de TVA ?," Working Papers 1997-13, CEPII research center.
    18. Véronique Nichèle & Jean-Marc Robin, 1993. "Évaluation des effets budgétaires et redistributifs de réformes de la fiscalité indirecte française," Économie et Prévision, Programme National Persée, vol. 110(4), pages 105-128.
    19. repec:spo:wpmain:info:hdl:2441/10059 is not listed on IDEAS
    20. repec:spo:wpmain:info:hdl:2441/2503 is not listed on IDEAS
    21. repec:spo:wpmain:info:hdl:2441/2092 is not listed on IDEAS
    22. repec:hal:spmain:info:hdl:2441/2092 is not listed on IDEAS
    23. repec:spo:wpmain:info:hdl:2441/766 is not listed on IDEAS
    24. repec:hal:spmain:info:hdl:2441/2094 is not listed on IDEAS
    25. repec:hal:spmain:info:hdl:2441/2086 is not listed on IDEAS
    26. repec:hal:spmain:info:hdl:2441/2503 is not listed on IDEAS
    27. repec:spo:wpmain:info:hdl:2441/2086 is not listed on IDEAS
    28. repec:spo:wpmain:info:hdl:2441/5283 is not listed on IDEAS

    More about this item

    Keywords

    fiscal harmonization; fiscal reform; VAT; income tax; fiscal europeanization;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

    Statistics

    Access and download statistics

    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:ora:journl:v:1:y:2010:i:2:p:635-640. 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: Catalin ZMOLE (email available below). General contact details of provider: https://edirc.repec.org/data/feoraro.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.