Fiscal Integration and Harmonization

2015 ◽  
pp. 49-58
Author(s):  
Yalçın Alganer ◽  
Güneş Yılmaz
Keyword(s):  
European Union ◽  
Economic Integration ◽  
Considerable Progress ◽  
Political Integration ◽  
The European Union ◽  
Exact Integration ◽  
European Economic ◽  
Tax Legislation ◽  
Three Stages ◽  
Fiscal Harmonization

The concept of integration expresses an extremely fundamental and complicated formation. Despite such important and complicated issues and problems, Europe has made considerable progress and developments and been able to form the European Economic Community first and then the European Communities, and finally the European Union. It is necessary to precisely and smoothly complete the three stages of integration in order to mention about an exact integration. These stages, economic integration, fiscal integration, and political integration are discussed within this chapter. The first stage, economic integration, can be achieved only with the integration of the trade among the elements of the integration. Hence, it is required to seek for the fiscal harmonization of the tax legislation that is the most important competition breaker element in the field in question. A complete economic integration will be possible only by providing this fiscal harmonization.

scholarly journals The German hegemony in the European Union: European Economic Integration as an Asymmetric Regime

2020 ◽  
Vol 9 (2) ◽  
pp. 298-329
Author(s):  
Everton Almeida Silva ◽  
Joaquim Carlos Racy
Keyword(s):  
European Union ◽  
International Cooperation ◽  
Economic Integration ◽  
Power Relations ◽  
Historical Perspective ◽  
The European Union ◽  
International Regime ◽  
European Economic ◽  
Economic Relations ◽  
The Subject

In this paper we intend to analyze the hegemonic position of Germany within the European Union, examining, from a historical perspective, the process of economic integration of the continent, highlighting the haggling process among its Member States and the emergence of power relations among those. Primordially, the economic relations among the States and the circumstances that led European States to pursue the international cooperation, in order to build an international regime, will be analyzed, considering whether such an asymmetrical arrangement. In view of this, the present work has been organized into three sections and a conclusion where we state our opinion on the subject and point out suggestions and referrals on the theme.     Recebido em: agosto/2019. Aprovado em: agosto/2020.

Varieties of Capitalism and the Limits of European Economic Integration

2011 ◽  
Vol 13 ◽  
pp. 415-434
Author(s):  
Jukka Snell
Keyword(s):  
European Union ◽  
Economic Integration ◽  
Varieties Of Capitalism ◽  
Lisbon Treaty ◽  
The European Union ◽  
European Economic ◽  
Market Economies ◽  
Coordinated Market Economies ◽  
Integration Project

AbstractThis chapter considers European economic integration from the perspective of varieties of capitalism. It notes the main threats that integration potentially entails both for liberal and coordinated market economies, and assesses the likelihood of damage to the different models, in particular following the Lisbon Treaty. It is argued descriptively that both types of capitalism can continue to coexist in the European Union, and normatively that it is vital that the integration project is managed in a way that does not fundamentally endanger them.

Fiscal Harmonization and Economic Integration in the European Union

2013 ◽  
Vol 24 (1) ◽  
Author(s):  
Eduardo Cuenca Garcia ◽  
Margarita Navarro Pabsdorf ◽  
Antonio Mihi-Ramirez
Keyword(s):  
European Union ◽  
Economic Integration ◽  
The European Union ◽  
Fiscal Harmonization

From staunch supporters to critical observers: Explaining the turn towards Euroscepticism among regionalist parties

2021 ◽  
pp. 146511652110015
Author(s):  
Emanuele Massetti ◽  
Arjan H Schakel
Keyword(s):  
European Union ◽  
Economic Integration ◽  
Political Integration ◽  
The European Union ◽  
Level System ◽  
Multi Level

Based on a new dataset, this article explains a turn towards Euroscepticism by regionalist parties from the early 2000s. Our findings point to the effects of cross-dimensional ideological linkages – positions adopted on the centre-periphery and left–right dimensions – and of an increasing formal regional involvement in European Union affairs without actual influence, which leaves regionalist (and especially secessionist) parties frustrated with the European Union multi-level system. Our findings substantiate the argument that regionalist parties are strongly supportive of economic integration but less supportive of political integration. They are also in line with the fall of the ‘Europe of the Regions’ thesis.

Introduction

2020 ◽  
Keyword(s):  
European Union ◽  
European Integration ◽  
Economic Integration ◽  
Monetary Union ◽  
Maastricht Treaty ◽  
Economic And Monetary Union ◽  
Political Integration ◽  
European Currency ◽  
European Economic ◽  
Future Direction

In its more than seven decades of history European integration has gone through many stages of development. Some of them were incremental, but many more rather sudden, triggered or at least profoundly influenced by legal predicaments and political impasses, following the proverbial advice to ‘never let a good crisis go to waste’. The policy areas that are broadly abridged under the term Economic and Monetary Union (EMU) form no exception in this regard. EMU is deeply rooted in and following the inherent logic of political integration through gradual economic integration proclaimed in the well-known Schuman Declaration and thereafter given shape through the Treaty establishing the Coal and Steel Community (ECSC) and the subsequent Treaty establishing the European Economic Community. Yet, it was the Treaty on European Union (Maastricht Treaty/TEU), which was meant to put an end to the at times fiercely led (academic) debates on the future direction of European integration and its democratic credentials, that finally provided the necessary legal impetus for the establishment of an economic and monetary union and the creation of a supranational, single European currency.

16 Varieties of Capitalism and the Limits of European Economic Integration

2011 ◽  
Vol 13 ◽  
pp. 415-434
Author(s):  
Jukka Snell
Keyword(s):  
European Union ◽  
Economic Integration ◽  
Varieties Of Capitalism ◽  
Lisbon Treaty ◽  
The European Union ◽  
European Economic ◽  
Market Economies ◽  
Coordinated Market Economies ◽  
Integration Project

AbstractThis chapter considers European economic integration from the perspective of varieties of capitalism. It notes the main threats that integration potentially entails both for liberal and coordinated market economies, and assesses the likelihood of damage to the different models, in particular following the Lisbon Treaty. It is argued descriptively that both types of capitalism can continue to coexist in the European Union, and normatively that it is vital that the integration project is managed in a way that does not fundamentally endanger them.

Varieties of Capitalism and the Limits of European Economic Integration

2011 ◽  
Vol 13 ◽  
pp. 415-434 ◽  
Author(s):  
Jukka Snell
Keyword(s):  
European Union ◽  
Economic Integration ◽  
Varieties Of Capitalism ◽  
Lisbon Treaty ◽  
The European Union ◽  
European Economic ◽  
Market Economies ◽  
Coordinated Market Economies ◽  
Integration Project

Abstract This chapter considers European economic integration from the perspective of varieties of capitalism. It notes the main threats that integration potentially entails both for liberal and coordinated market economies, and assesses the likelihood of damage to the different models, in particular following the Lisbon Treaty. It is argued descriptively that both types of capitalism can continue to coexist in the European Union, and normatively that it is vital that the integration project is managed in a way that does not fundamentally endanger them.

scholarly journals On the issue of harmonization of national tax legislation in integration associations

2021 ◽  
Vol 118 ◽  
pp. 02012
Author(s):  
Oksana Nikolaevna Golovchenko ◽  
Anastasiya Plotskaya
Keyword(s):  
European Union ◽  
Economic Integration ◽  
Legal Analysis ◽  
The European Union ◽  
Legal Norms ◽  
Tax Legislation ◽  
Eurasian Economic Union ◽  
Legal Method ◽  
Economic Union ◽  
National Tax

The purpose of the study is a legal analysis of the current supranational tax legislation of the Eurasian Economic Union and European Union integration associations. Special methods of cognition were used in the furtherance of this goal: historical and legal analysis, formal legal method, comparative legal method, the method of legal modeling, the method of interpreting legal norms, which made it possible to identify the existing problems and determine the ways and means of their elimination as well as to determine the differences in approaches in the construction of the European and Eurasian economic integration. Moreover, the methodological basis of the study was formed by general scientific methods of cognition: the dialectical method, which made it possible to reveal the integrity and consistency of legal phenomena; the method of generalization, allowing to draw conclusions as a result of generalization of the data obtained; the comprehensive research method, allowing to consider the theoretical and practical foundations of the process of harmonizing national tax legislation in conjunction. The result of the study was the identification of similar and different concepts for the implementation of supranational policy in the tax systems of the Eurasian Economic Union and European Union countries, aimed at deepening Eurasian and European economic integration, as well as the identification of the trends in the development of harmonization of the national tax legislation of the European Union member states for their subsequent implementation into the tax legislation of the Eurasian Economic Union integration association member countries. The novelty of the study lies in the very formulation of the problem, as well as in the fact that these legal relations incite the states to take actual measures and find new solutions aimed at increasing the country’s economic indicators and potential.

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