RT Journal Article
SR Electronic
A1 Nerudová, Danuše
T1 Tax competition and tax harmonization in the European Union
JF Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
YR 2015
VO 52
IS 6
SP 135
OP 144
DO 10.11118/actaun200452060135
UL https://acta.mendelu.cz/artkey/acu-200406-0012.php
AB The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of "principle of origin". This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.