Competitia fiscala in Uniunea Europeana
THE FISCAL COMPETITION IN THE EUROPEAN UNION

Summary/Abstract: In planning of this paper I have started from the question whether those 27 states belonging to the European Union are able to promote, due to their fiscal systems, the fiscal coordination within the European Union or to accept the fiscal systems, consequently. The question has been raised because the systems in discussion have become lately more and more distorted. The inner logic as well as the fiscal competition should be blamed for it? Thus, the paper proposes a critical examination coming from the intervention among those 27 fiscal systems belonging to the countries of the European Union, as well as the presenting the fiscal competition generated by the considerable differences among them. The fiscal systems belonging to the newest member states of the union (Romanians and Bulgarians included) are, to a higher degree, different from the previous EU 15. This might be viewed as a sheer advantage because the general revenues arisen from taxes as well those accumulated profits taxes (effective and rated) are considerably diminished than those in the former 15 states, members of the EU. Therefore this type of advantage could create the proper premises for starting an efficient economical activity. The paper will ultimately display those differences among fiscal systems are able to set up a real implement in the process of convergence of the new membership, even though this type of approaching can not replace the fundamental reforms from business environment, the only capable of inducing the allocation of economical business in the European countries.

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