Preliminary communication

ANALYSIS OF TAX COMPETITION IMPACT ON CORPORATE TAXATION IN THE EUROPEAN UNION

Nika Sokol

Abstract

The aim of this paper is identification of the effects tax competition has on corporate taxation in the process of the EU integration. The focus of the research is how to qualify all aspects related to tax competition process and to distinguish other factors that can be an obstacle for tax harmonization in the EU.
The basis of the analysis relates to economic aspects of tax competition and corporate taxation in the EU. It includes theoretical background, comparison of present differences in corporate taxation systems in the EU, advantages and disadvantages of models for preventing harmful tax competition, influence of tax competition on the EU enlargement and panel data analysis of economic and financial effects of tax competition in the EU member states.

Keywords

tax competition; corporate income tax; effective tax rates; statutory tax rates; fiscal degradation; tax harmonization

Hrčak ID:

38187

URI

https://hrcak.srce.hr/38187

Publication date:

15.12.2008.

Article data in other languages: croatian

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