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Introduction

In: Corporate Income Tax Harmonization in the European Union

Author

Listed:
  • Daniela Pîrvu

    (University of Pitesti)

Abstract

The elaboration of the fiscal policy of a state is a complex procedure that should take account of many issues. In this sense, fiscal policy may seek to consolidate public finances, to achieve and maintain macroeconomic balance, to stimulate economic development and so on. Taxes and other fiscal levies can influence phases of social reproduction, depending on specific public interests. Fiscal policy is an important component of economic policy, and European Union (EU) member governments’ fiscal decisions can generate effects not only at national level but also at community level. The existence of a coherent network of multilateral tax agreements, designed to mitigate the differences between the tax systems of different member states, can eliminate the risk of distortions in intra-trade flows. However, within the context of removing barriers to capital flows, this form of tax coordination cannot meet the need of ensuring a fair and efficient allocation of resources at EU level.

Suggested Citation

  • Daniela Pîrvu, 2012. "Introduction," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Corporate Income Tax Harmonization in the European Union, pages 1-7, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-1-137-00091-0_1
    DOI: 10.1057/9781137000910_1
    as

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