Данъчната политика в Европейския съюз – конкуренция и/или хармонизация и координация
Tax Policy in the European Union - Competition and / or Harmonization and Coordination

Summary/Abstract: This study examines the main effects of competition, harmonization and coordination in the field of taxation in the Member States of EU. It demonstrates that full tax harmonization is not applied in the Community’s Member States, neither between them or between them and other countries in the world. Harmonization in the field of indirect taxation is examined as a process of unification of tax bases and setting minimum tax rates for VAT and excise duties on particular products. Tax coordination in the field of direct taxation is examined as a process of convergence of certain elements of the tax base. It is concluded that in the field of indirect taxation the Republic of Bulgaria harmonizes its tax regime in accordance with the EU directives, while generally in theoretical, applied and political aspects, coordination in income taxation is not on the agenda.

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