HARMONISATION AND FISCAL COMPETITION IN THE EUROPEAN UNION
Despite all efforts to harmonize the economic and political systems, the economic globalization and the intensification of capital mobility also created the conditions of a fiscal competition between the EU member states. Currently, in the European Union there is not a fully integrated European tax...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universităţii "Constantin Brâncoveanu"
2014-03-01
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| Series: | Strategii Manageriale |
| Subjects: | |
| Online Access: | http://www.strategiimanageriale.ro/papers/140107.pdf |
| _version_ | 1819138089506832384 |
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| author | Danut, CHILAREZ George-Sebastian, ENE |
| author_facet | Danut, CHILAREZ George-Sebastian, ENE |
| author_sort | Danut, CHILAREZ |
| collection | DOAJ |
| description | Despite all efforts to harmonize the economic and political systems, the economic globalization and the intensification of capital mobility also created the conditions of a fiscal competition between the EU member states. Currently, in the European Union there is not a fully integrated European tax system, which has an impact on how the same decision of fiscal policy is transmitted at the level of each member state. The present paper summarizes some pros/cons regarding the orientation of the fiscal harmonisation efforts in a manner allowing governments to use the fiscal policy as an instrument of public policy in their efforts to cope with the asymmetric macroeconomic shocks and the adjustment of the macroeconomic indicators. |
| first_indexed | 2024-12-22T11:01:13Z |
| format | Article |
| id | doaj.art-3d0f7d265004401dbb0c763f1b22db44 |
| institution | Directory Open Access Journal |
| issn | 1844-668X 1844-668X |
| language | English |
| last_indexed | 2024-12-22T11:01:13Z |
| publishDate | 2014-03-01 |
| publisher | Universităţii "Constantin Brâncoveanu" |
| record_format | Article |
| series | Strategii Manageriale |
| spelling | doaj.art-3d0f7d265004401dbb0c763f1b22db442022-12-21T18:28:29ZengUniversităţii "Constantin Brâncoveanu"Strategii Manageriale1844-668X1844-668X2014-03-01VII18393HARMONISATION AND FISCAL COMPETITION IN THE EUROPEAN UNIONDanut, CHILAREZ0George-Sebastian, ENE1“Constantin Brâncoveanu” University, Romania“Constantin Brâncoveanu” University, RomaniaDespite all efforts to harmonize the economic and political systems, the economic globalization and the intensification of capital mobility also created the conditions of a fiscal competition between the EU member states. Currently, in the European Union there is not a fully integrated European tax system, which has an impact on how the same decision of fiscal policy is transmitted at the level of each member state. The present paper summarizes some pros/cons regarding the orientation of the fiscal harmonisation efforts in a manner allowing governments to use the fiscal policy as an instrument of public policy in their efforts to cope with the asymmetric macroeconomic shocks and the adjustment of the macroeconomic indicators.http://www.strategiimanageriale.ro/papers/140107.pdfEuropean Unionfiscal harmonisationfiscal policyfiscal sovereigntyfiscal competition |
| spellingShingle | Danut, CHILAREZ George-Sebastian, ENE HARMONISATION AND FISCAL COMPETITION IN THE EUROPEAN UNION Strategii Manageriale European Union fiscal harmonisation fiscal policy fiscal sovereignty fiscal competition |
| title | HARMONISATION AND FISCAL COMPETITION IN THE EUROPEAN UNION |
| title_full | HARMONISATION AND FISCAL COMPETITION IN THE EUROPEAN UNION |
| title_fullStr | HARMONISATION AND FISCAL COMPETITION IN THE EUROPEAN UNION |
| title_full_unstemmed | HARMONISATION AND FISCAL COMPETITION IN THE EUROPEAN UNION |
| title_short | HARMONISATION AND FISCAL COMPETITION IN THE EUROPEAN UNION |
| title_sort | harmonisation and fiscal competition in the european union |
| topic | European Union fiscal harmonisation fiscal policy fiscal sovereignty fiscal competition |
| url | http://www.strategiimanageriale.ro/papers/140107.pdf |
| work_keys_str_mv | AT danutchilarez harmonisationandfiscalcompetitionintheeuropeanunion AT georgesebastianene harmonisationandfiscalcompetitionintheeuropeanunion |