ADVANTAGES AND DISADVANTAGES OF TAX COMPETITION IN THE EUROPEAN UNION
With the expansion of globalization, economic integration and the mobility of production factors at the local and global level have been facilitated. In Europe, the process of economic and monetary integration began when barriers to the free movement of goods, capital and labor were formally aboli...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2018-02-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2018-01/24_Chirculescu2.pdf |
| _version_ | 1811277422140588032 |
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| author | MARIA FELICIA CHIRCULESCU |
| author_facet | MARIA FELICIA CHIRCULESCU |
| author_sort | MARIA FELICIA CHIRCULESCU |
| collection | DOAJ |
| description | With the expansion of globalization, economic integration and the mobility of production factors at the local
and global level have been facilitated. In Europe, the process of economic and monetary integration began when
barriers to the free movement of goods, capital and labor were formally abolished, although cultural barriers still
exist. The need and justification of tax competition is that it can lead to greater efficiency in the use of public sector
resources and more efficient allocation of capital. The main advantages of tax competition are those related to the
reduction of tax rates, which can lead to boosting consumption and investment. The method used to achieve the
objective is complex, from statistical and economic analyzes of fiscal data to a comparative technique at the level of the
European Union. The database used is from Eurostat sources and other European Commission work on taxation in the
Member States of the European Union. |
| first_indexed | 2024-04-13T00:16:27Z |
| format | Article |
| id | doaj.art-0a7f7e3d0f2b441eb00455c9b85ca9c9 |
| institution | Directory Open Access Journal |
| issn | 1844-7007 1844-7007 |
| language | English |
| last_indexed | 2024-04-13T00:16:27Z |
| publishDate | 2018-02-01 |
| publisher | Academica Brâncuşi |
| record_format | Article |
| series | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| spelling | doaj.art-0a7f7e3d0f2b441eb00455c9b85ca9c92022-12-22T03:10:55ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie1844-70071844-70072018-02-0111186192ADVANTAGES AND DISADVANTAGES OF TAX COMPETITION IN THE EUROPEAN UNIONMARIA FELICIA CHIRCULESCU 0UNIVERSITY “CONSTANTIN BRÂNCUŞI” TARGU JIUWith the expansion of globalization, economic integration and the mobility of production factors at the local and global level have been facilitated. In Europe, the process of economic and monetary integration began when barriers to the free movement of goods, capital and labor were formally abolished, although cultural barriers still exist. The need and justification of tax competition is that it can lead to greater efficiency in the use of public sector resources and more efficient allocation of capital. The main advantages of tax competition are those related to the reduction of tax rates, which can lead to boosting consumption and investment. The method used to achieve the objective is complex, from statistical and economic analyzes of fiscal data to a comparative technique at the level of the European Union. The database used is from Eurostat sources and other European Commission work on taxation in the Member States of the European Union.http://www.utgjiu.ro/revista/ec/pdf/2018-01/24_Chirculescu2.pdfdirect taxesindirect taxestax competitionfiscal policythe European Union |
| spellingShingle | MARIA FELICIA CHIRCULESCU ADVANTAGES AND DISADVANTAGES OF TAX COMPETITION IN THE EUROPEAN UNION Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie direct taxes indirect taxes tax competition fiscal policy the European Union |
| title | ADVANTAGES AND DISADVANTAGES OF TAX COMPETITION IN THE EUROPEAN UNION |
| title_full | ADVANTAGES AND DISADVANTAGES OF TAX COMPETITION IN THE EUROPEAN UNION |
| title_fullStr | ADVANTAGES AND DISADVANTAGES OF TAX COMPETITION IN THE EUROPEAN UNION |
| title_full_unstemmed | ADVANTAGES AND DISADVANTAGES OF TAX COMPETITION IN THE EUROPEAN UNION |
| title_short | ADVANTAGES AND DISADVANTAGES OF TAX COMPETITION IN THE EUROPEAN UNION |
| title_sort | advantages and disadvantages of tax competition in the european union |
| topic | direct taxes indirect taxes tax competition fiscal policy the European Union |
| url | http://www.utgjiu.ro/revista/ec/pdf/2018-01/24_Chirculescu2.pdf |
| work_keys_str_mv | AT mariafeliciachirculescu advantagesanddisadvantagesoftaxcompetitionintheeuropeanunion |