Naslov
Harmonization of the EU Fiscal Policy

Autori
Host, Alen

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe / Brno University of Technology, Faculty of Business and Management - Brno : Ing. Zdenek Novotný CSc., 2002, 198-202

Skup
The Tenth Annual International Conference "Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe"

Mjesto i datum
Brno, Češka Republika, 06.09.2002. - 07.09.2002

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Fiscal policy; EU; harmonization; fiscal reform

Sažetak
The paper analyzes the issues of harmonization, co-ordination and competitivness of fiscal policy. Tax reduction, implemented by European governments, produces some consequeces for other countries of European economic and monetary union. This situation is recognized under the term "externals". Its consequences can be negative and that fact arises repeated appeal for the harmonization of european fiscal legislation. However, the harmonization cannot be utilized by itself. Geographical distance between the centres of European Union, as well as the diversity of tax system, should be taken in account. The best strategy suggests linking of competitiveness, harmonization and fiscal co-ordination. Therefore, it is hard to implement a common fiscal policy to the market economy such is the European Union. Yet, it is possible to accept some principles which would lead to an optimal tax system through the fiscal reform which is currently being implemented in the majority of EU countries.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA