Politica fiscală în zona euro: armonizare sau competiţie?
Tax policy in the eurozone: harmonization or competition?

Summary/Abstract: The aim of this paper is to analyze the main issues involved with the tax harmonization or competition in European Union. Since the foundation of the European Economic Community in 1957, there is a perpetual debate going on over the necessity of an overall tax and fiscal co-operation and harmonization in Europe, which recently has been intensified mainly because of EMU. Although issues of tax harmonization and fiscal integration in Europe have been discussed since the Treaty of Rome, they have recently become a very live and contentious issue. By reviewing briefly the literature, the paper argues that closer co-operation in tax issues – for both indirect and direct taxation – needs to accompany the current state of integration in the EU.

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