engleski

Tax Harmonization and Tax Competition in European Union

This paper primarily deals with the process of tax harmonization in European Union and the aims and accomplishments that so far have been reached in this field. Since tax competition between member countries of EU is one of the obstacles for tax harmonization we shell try to define reasons which caused this competition. Therefore we will compare the tax systems of old EU member countries (EU 15) and new EU member countries (EU 10). Because the new EU member countries has lowered there tax burden, especially in corporate taxation, in order to make a more desirable fiscal climate for investment, on the other side the old EU member countries are trying to find a proper solution to regulate a harmful tax competition. The second part of this paper is aimed at the question of uniform taxation of multi-national companies in member countries of the EU. It will present factors that made EU to turn uniform approach to taxation, as well as question of readiness of European joint-stock companies for consolidated taxation system.

tax harmonization; tax competition; harmful tax competition; EU member countries

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