文章基本信息

标题：ADVANTAGES AND DISADVANTAGES OF TAX COMPETITION IN THE EUROPEAN UNION
本地全文：下载
作者：MARIA FELICIA CHIRCULESCU
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2018
期号：1
页码：186-192
语种：English
出版社：Academica Brâncuşi
摘要：With the expansion of globalization,economic integration and the mobility of production factors at the local and global level have been facilitated.In Europe,the process of economic and monetary integration began when barriers to the free movement of goods,capital and labor were formally abolished,although cultural barriers still exist.The need and justification of tax competition is that it can lead to greater efficiency in the use of public sector resources and more efficient allocation of capital.The main advantages of tax competition are those related to the reduction of tax rates,which can lead to boosting consumption and investment.The method used to achieve the objective is complex,from statistical and economic analyzes of fiscal data to a comparative technique at the level of the European Union.The database used is from Eurostat sources and other European Commission work on taxation in the Member States of the European Union.
关键词：direct taxes;indirect taxes;tax competition;fiscal policy;the European Union