Tax policy in the EU: between harmonisation and coordination?

2010 ◽  
Vol 16 (1) ◽  
pp. 11-22
Author(s):  
Michel Aujean
Keyword(s):  
Tax Policy ◽  
The Eu

Haushalts- und Steuerpolitik in der EU / Budget and Tax Policy in the EU

2002 ◽  
Vol 222 (1) ◽  
Author(s):  
Rolf Caesar
Keyword(s):  
Tax Policy ◽  
Europäische Integration ◽  
The Eu

ZusammenfassungDen öffentlichen Finanzen in der EU kommt neben ihrer fiskalischen Funktion eine bedeutsame Rolle im Hinblick auf die europäische Integration zu. Zugleich bilden die Entscheidungen über die Ausgaben und Einnahmen der Gemeinschaft jedoch ein permanentes Konfliktpotenzial zwischen den EU-Ländern. Außerdem sind mit dem Inkrafttreten des Maastrichter Vertrages zusätzliche Restriktionen für die nationalen Finanzpolitiken entstanden. Misst man die gegenwärtige Struktur der EU-Ausgaben an ökonomischen und politökonomischen Kriterien, so wäre eine weitgehende Rückverlagerung der EU-Kompetenzen auf die nationale Ebene wünschenswert. Statt dessen sollte sich die EU auf die Bereitstellung EU-weiter öffentlicher Güter und die Internalisierung grenzüberschreitender externer Effekte konzentrieren. Demgegenüber erscheint eine Beibehaltung des gegenwärtigen Einnahmesystems der EU - in Form einer de facto-Beitragsfinanzierung durch die Mitgliedstaaten - auch für die absehbare Zukunft aus wohlfahrtsökonomischer wie vor allem aus politökonomischer Sicht durchaus angemessen. Auch ein geregelter Steuerwettbewerb in der EU wäre einer weitgehenden Harmonisierung der Steuersysteme vorzuziehen. Das gilt umso mehr, wenn die veränderten Rahmenbedingungen der 1999 geschaffenen Europäischen Wirtschafts- und Währungsunion berücksichtigt werden.

scholarly journals Environmental Tax Policy in Romania in the Context of the EU: Double Dividend Theory

2017 ◽  
Vol 9 (11) ◽  
pp. 1986 ◽  
Author(s):  
Magdalena Radulescu ◽  
Crenguta Sinisi ◽  
Constanta Popescu ◽  
Silvia Iacob ◽  
Luigi Popescu
Keyword(s):  
Tax Policy ◽  
Double Dividend ◽  
Environmental Tax ◽  
The Eu

scholarly journals CONCEPTUAL BASIS OF TAX POLICY FORMATION IN THE GLOBALIZATION CONDITIONS

2020 ◽  
Vol 6 (2) ◽  
pp. 81-92 ◽  
Author(s):  
Svetlana Khalatur ◽  
Olena Trokhymets ◽  
Oleksandr Karamushka
Keyword(s):  
Tax Policy ◽  
Direct Investment ◽  
Capital Gains ◽  
Tax Revenue ◽  
The European Union ◽  
Tax System ◽  
Tax Rate ◽  
Capital Gains Taxes ◽  
The Impact ◽  
The Eu

The purpose of the article is to analyze the tax systems of the countries of the European Union and Ukraine, the impact of individual indicators of the tax system on the economies development, study the possibility of applying the accumulated experience. The subject-matter of the study is the methodological and conceptual foundations of the tax policy-making process of the EU and Ukraine. Methodology. Based on the analyzed scientific literature on tax policy formulation of countries, the methodological principles of this study provide for the joint application of a set of well-known general scientific and special methods of research in economics. In particular, the dialectical method, the method of scientific abstraction, the method of systematic analysis, economic and mathematical modeling were used. Results. The article analyzes the individual indicators of the tax system functioning of 28 countries of the European Union and Ukraine; and the impact of these indicators on the economy development. In particular, the following indicators were studied: customs and other import duties, firms expected to give gifts in meetings with tax officials; firms that do not report all sales for tax purposes; firms visited or required meetings with tax officials; labor tax and contributions; net taxes on products; other taxes; other taxes payable by businesses; profit tax; tax payments; tax revenue; taxes on exports; taxes on goods and services; taxes on income, profits and capital gains; taxes on income, profits and capital gains; taxes on international trade; time to prepare and pay taxes; total tax rate. The dependence of foreign direct investment on profit tax, tax revenue; taxes on income, profits and capital gains; time to prepare and pay taxes and total tax rate have been studied. The study shows that, on average, tax revenue affects foreign direct investment, net inflows with the same strength as time to prepare and pay taxes, but almost twice as much as taxes on income, profits and capital gains. Practical implications. The article contains a set of tools and rules for reviewing approaches, guidelines and criteria for the effectiveness of Ukraine's tax policy in line with the global development concept. Value / originality. The conceptual criteria for the formation and implementation of the tax policy of the state are determined, it is carried out the comparative analysis of the tax policy of Ukraine and the EU countries within the framework of the European economic integration, which occurs simultaneously with the globalization of the world economy.

EU Apple ruling will not solve tax policy problems

2016 ◽  
Keyword(s):  
Tax Policy ◽  
State Aid ◽  
Gdp Growth ◽  
Foreseeable Future ◽  
Content Type ◽  
Policy Problems ◽  
The Eu ◽  
Special Arrangement ◽  
International Companies

Significance The Commission judged that Irish authorities had forgone this sum as part of a special arrangement with the global technology company, thereby granting it illegal state aid. This case illustrates the confusing state of tax affairs in the EU, particularly regarding mobile international companies. Impacts The Commission is unlikely to go much further than the laudable but limited initiatives on CCCTB, CbCR and BEPS in the foreseeable future. The uncertainty resulting from Ireland's appeal against the Commission's decision could make the country less attractive to investors. Given Ireland's extraordinary bounceback in GDP growth in 2015, there is some latitude for greater tax convergence with the EU15.

scholarly journals Tax policy on the outskirts of the EU: Greenland

2003 ◽  
Vol 4 (1) ◽  
pp. 46-63 ◽  
Author(s):  
Carsten Vesterō Jensen ◽  
Sōren Bo Nielsen
Keyword(s):  
Tax Policy ◽  
The Eu

scholarly journals Regulatory policy on ensuring sustainability of tax revenues of EU-28 countries

2021 ◽  
Vol 7 (3B) ◽  
pp. 447-459
Author(s):  
Alla Abramova ◽  
Anton Chub ◽  
Dmytro Kotelevets ◽  
Oleksandr Lozychenko ◽  
Kateryna Zaichenko ◽  
...  
Keyword(s):  
Tax Policy ◽  
Regulatory Policy ◽  
Comprehensive Approach ◽  
Static Characteristics ◽  
Tax Revenues ◽  
Scientific Approach ◽  
Policy Measures ◽  
Tax Payments ◽  
The Stability ◽  
The Eu

The purpose of the article is to develop theoretical and applied principles for studying the stability and sustainability of tax revenues of the EU-28 and the introduction on this basis of a system of regulatory tax policy measures. The analysis of the stability of tax revenues of the studied countries is carried out due to a comprehensive approach, the methodology of which is based on a combination of static characteristics that demonstrate their state at a given time and GDP elasticity coefficients that determine the intensity of their dynamics. The scientific approach to the interpretation of the concept of "sustainability of tax revenues" is systematized. The state of stability and stability of tax payments in the EU-28 countries is analyzed, the main trends are identified. Led by classical principles and traditional measures of influence on tax policy, in particular, on the growth of tax revenues, an up-to-date view is proposed on the directions of implementation of regulatory tax policy in the studied countries.

scholarly journals Effective tax rates in Ireland

2020 ◽  
Author(s):  
Ilias Kostarakos ◽  
◽  
Petros Varthalitis ◽  
Keyword(s):  
Economic Performance ◽  
Tax Policy ◽  
Descriptive Analysis ◽  
Tax Rates ◽  
The European Union ◽  
Policy Mix ◽  
Macroeconomic Performance ◽  
Effective Tax Rates ◽  
Distortionary Taxes ◽  
The Eu

This article provides estimates of the effective tax rates in Ireland for the 1995-2017 period. We use these aggregate tax indicators to compare the developments in the Irish tax policy mix with the rest of the European Union countries and investigate any potential relation with Ireland’s macroeconomic performance. Our findings show that distortionary taxes, e.g. on factors of production, are significantly lower while less distortionary taxes, e.g. on consumption, are higher in Ireland than most European countries. Thus, the distribution of tax burden falls relatively more on consumption and to a lesser extent on labour than capital; while in the EU average the norm is the opposite. The descriptive analysis indicates that this shift in the Irish tax policy mix is correlated with the country’s strong economic performance.

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