Home  Journals  Finance and Credit  47(479) - 2011 December

Trends and results of tax harmonization in the EU

Available online: 7 December 2011

Subject Heading: Foreign experience

JEL Classification: 

In the globalized economy improvement of tax systems is the most important task for the states and their alliances. On the one hand this is due to the role of taxation as the basis for the budget’s revenue and the tool to attract investments; on the other hand this is caused by the business cycles and consequently instability of tax revenue. However in the last decades the harmonization of tax systems’ characteristics between countries or groups of countries that that provides of ensure the financial markets and flows, stability and equal conditions for economic entities.

Keywords: taxes, harmonization, tax competition, excise duty, value-added tax, direct taxes, indirect taxes

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ISSN 2311-8709 (Online)
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