SOME ISSUES OF TAX HARMONIZATION IN THE EUROPEAN UNION Cover Image

VYBRANÉ PROBLÉMY HARMONIZÁCIE DANÍ V EURÓPSKEJ ÚNII
SOME ISSUES OF TAX HARMONIZATION IN THE EUROPEAN UNION

Author(s): Gizela Lénártová
Subject(s): EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting
Published by: Masarykova univerzita
Keywords: tax harmonization and competition; harmful tax competition; national sovereignty in taxation; direct taxes;
Summary/Abstract: Processes of harmonization of direct and indirect taxes have been running over few decades in the EU. The problems of tax harmonization within European union resulted from the internal conflict of tax harmonization and competition on one hand, and on the second hand from the needs of tax harmonization in the EU and the right of national tax sovereignty of member states. Solutions of these problems have been very urgent especially in the present time of fiscal, financial and economic crisis in the world and Europe.