ARMONIZARE REGLEMENTATĂ VS COMPETIŢIE FISCALĂ ÎN DOMENIUL IMPOZITĂRII DIRECTE EUROPENE
REGLEMENTED HARMONIZATION VS FISCAL COMPETITION IN THE FIELD OF DIRECT EUROPEAN TAXATION

Summary/Abstract: Starting from the objectives and the status of European tax harmonization and based on the research literature’s studies, the paper formulates its own arguments pro tax competition and con total fiscal harmonization, with regard to direct taxation, by responding to some key questions:”Have indeed the national tax systems a negative effect on EU market integration in the absence of the total harmonization?”;“Is direct tax harmonization critical to the operation of the Single Market?” By using the logical analyse instruments, the paper concludes about the beneficial role of fiscal competition.

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