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Reglemented Harmonization Vs Fiscal Competition In The Field Of Direct European Taxation

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  • Mihaela GÖNDÖR

    (Universitatea “Petru Maior” din Tîrgu–Mures Str. Nicolae Iorga, nr.1, Tîrgu – Mures, MURES, 540088, România))

Abstract

Starting from the objectives and the status of European tax harmonization and based on the research literature's studies, the paper formulates its own arguments pro tax competition and con total fiscal harmonization, with regard to direct taxation, by responding to some key questions: "Have indeed the national tax systems a negative effect on EU market integration in the absence of the total harmonization ?"; "Is direct tax harmonization critical to the operation of the Single Market ?" By using the logical analyse instruments, the paper concludes about the beneficial role of fiscal competition

Suggested Citation

  • Mihaela GÖNDÖR, 2011. "Reglemented Harmonization Vs Fiscal Competition In The Field Of Direct European Taxation," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 37-54, December.
    • Handle: RePEc:pmu:oecono:v:1/2011:y:2011:p:37-54
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    Keywords

    European Fiscal Policy; Tax Harmonization; Tax Competition;
    All these keywords.

    JEL classification:

    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • F42 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Policy Coordination and Transmission
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation

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