Fiscal Competition and Mobility of the Economic Factors
Fiscal Competition and Mobility of the Economic Factors

Summary/Abstract: The interaction between the free movements of the taxable bases was the basis for defining the concept of tax competition, which is a response to external pressure on two dimensions: the competition for locating activities and the competition for locating the tax base. The article starts from the realities of the European Union and details a wide range of aspects concerning the taxation mechanism and its improvement while also providing for macroeconomic stability; it compares the current taxation levels in the European Union, and analyses fiscal competition and its effects on legal persons. The research methods are represented by the systematic, comparative analysis, and by the complex approach of the researched topic, depending on the established purposes and tasks. In the paper, mathematical and statistical methods have been used, such as: classification, synthesis, comparative static and dynamic analysis, correlation analysis, economic-mathematical modelling, induction and deduction methods, graphical representation of the researched events and phenomena.

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