scholarly journals Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems

2016 ◽  
Vol 40 (4) ◽  
pp. 437-461
Author(s):  
Sonja Engeli Pippin ◽  
Mehmet Serkan Tosun
Keyword(s):  
European Union ◽  
The European Union ◽  
Tax Harmonization ◽  
Tax Systems

scholarly journals Tax competition and tax harmonization in the European Union

2004 ◽  
Vol 52 (6) ◽  
pp. 135-144 ◽  
Author(s):  
Danuše Nerudová
Keyword(s):  
European Union ◽  
Tax Competition ◽  
Tax Rates ◽  
The European Union ◽  
Indirect Taxation ◽  
Tax Base ◽  
Direct Taxation ◽  
Administrative Costs ◽  
Tax Harmonization

The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of “principle of origin”. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.

Tax Harmonization of Capital Incomes in the European Union

1994 ◽  
Vol 12 (1) ◽  
pp. 41-53
Author(s):  
Gaetana Trupiano
Keyword(s):  
European Union ◽  
The European Union ◽  
Tax Harmonization

Abstract Con la liberalizzazione dei movimenti di capitali il maggiore ostacolo alla efficiente localizzazione di investimenti diretti e finanziari nell’Unione Europea è rappresentato dalle differenze nel trattamento fiscale delle attività finanziarie nei diversi paesi membri.In questo lavoro, dopo una discussione critica a favore e contro l’armonizzazione del trattamento fiscale dei redditi di capitale, sono illustrate sinteticamente le principali differenze nei sistemi di tassazione delle attività finanziarie nella U.E.Si passa, quindi, ad una analisi delle proposte di armonizzazione europea presentate dal 1989 sottolineando l’importanza di un sistema generalizzato di ritenuta alla fonte a titolo d’acconto o definitivo.Particolarmente interessante è l’esame dei possibili effetti di tali proposte sul sistema finanziario italiano in presenza di una struttura della tassazione dei redditi di capitale che, nonostante le recenti modifiche, appare ancora frammentata e distorsiva.

scholarly journals ENVIRONMENTAL TAXES AS THE INSTRUMENT OF ENVIRONMENTAL POLICY IN DEVELOPING COUNTRIES

2019 ◽  
Vol 12 (24) ◽  
Author(s):  
Jadranka Đurović Todorović ◽  
Marina Đorđević ◽  
Milica Ristić
Keyword(s):  
European Union ◽  
Developing Countries ◽  
Environmental Policy ◽  
Environmental Protection ◽  
The State ◽  
Environmental Taxes ◽  
Data Series ◽  
The European Union ◽  
Tax Revenues ◽  
Tax Systems

Many environmental and naturalresource problems, which have been solved indeveloped countries with the use of appropriateinstruments, are becoming increasingly common indeveloping countries. Due to poverty, theefficiency of conceiving environmental policiesand minimizing costs, are inherent issues of thesecountries. The aim of this paper is to highlight theimportance of environmental taxes in developingcountries, as environmental taxes are aninstrument of environmental policy that conveneswith the level of their development. Most countriestoday pay great attention to environmental taxes.However, in the tax systems of developingcountries, their significance is neglected. Weanalyzed 12 developing countries, which aremembers of the European Union, with thetendency to point out the benefits they could havefrom environmental taxes. A regression analysiswas applied on the data series for the period 2001-2016. The results of the model show that thegrowth of tax revenues from ecological taxesimplicitly increases the state allocation in the fieldof environmental protection.

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