文章基本信息

标题：THE TAX COMPETITION BETWEEN THEORY AND PRACTICE. EFFORTS AND EFFECTS AT THE LEVEL OF THE EUROPEAN UNION
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作者：Moldovan, Nicoleta-Claudia
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2009
卷号：12(541)(supplement)
期号：12(541)(supplement)
页码：77-83
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Issues related to effects caused by tax competition on EU Member States' economies have been and have continued to remain a current issue. In order to ensure proper functioning of the Single Market, the Member States have undertaken measures to eliminate tax competition in the field of indirect taxes and consumption. However, there still remain many steps to go in the direction of harmonizing the direct taxes, the remedies being unable to target only the EU Member States, in the context of the reality of the internationalization of capital flows.
关键词：tax competition; economic integration; budgetary revenues; capital mobility; labor mobility.