Search Results - subject:"fiscal harmonization"

Mihai, Inceu Adrian; Vasile, Zai Paul; Ramona, Mara - In: Annals of Faculty of Economics 1 (2013) 1, pp. 897-905

The main objective of our research is to make extensive analysis on the budgets of EU member states in order to emphasize the main trends within the period 2000-2011. We are using common measures such as: data in millions of euro, percentage of GDP, fixed base index, chain based index,...

Persistent link: https://www.econbiz.de/10010685534

CURRENT TRENDS IN TAX HARMONIZATION AND COMPETITION WITHIN THE EUROPEAN UNION

Diana, Sabau - Popa; Edina, Kulcsar-Pop; Adela-Teodora, … - In: Annals of Faculty of Economics 1 (2010) 2, pp. 635-640

This article treats on the fiscal harmonization process within the European Union being indispensable for assuring … states have to be conceived in such a manner that they take into account the necessity of fiscal harmonization on EU level … taxation distort the four fundamental freedoms of the single market. Most of the European Union´s regulations regarding fiscal …

Persistent link: https://www.econbiz.de/10008829708

CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX

Lazar, Ioan; Lazar, Laura - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 42-42

objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an … fiscal competition between member States. The paper at hand presents themajor aspects of fiscal harmonization in general and … some aspects of fiscal harmonization in thefield of value added tax (VAT) from an interdisciplinary perspective. The paper …

Persistent link: https://www.econbiz.de/10008776028

CORPORATE COMPETITIVENESS IN THE CONTEXT OF CONSOLIDATING THE COMMON TAX BASE REGARDING PROFIT TAXATION IN THE EUROPEAN UNION

Vintila, Georgeta; Filipescu, Oana - In: Theoretical and Applied Economics 11(528)(supplement) (2008) 11(528)(supplement), pp. 299-307

European integration, with new opportunities in business, brings in the attention of expert groups from member states the problem of direct tax harmonization by creating a common framework regarding corporate tax, which would determine, the advantages for the transactions within the group. In...

Persistent link: https://www.econbiz.de/10005154555

Benin; 2008 Article IV Consultation and Fourth Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility and Request for Augmentation of Access â€” Staff Report; Public Information Notice and Press Release on the Executive Board Discussion; and Statement by the Executive Director for Benin

International Monetary Fund (IMF); International … - 2008

This 2008 Article IV Consultation highlights that in the last two years, Benin has experienced a pickup in growth and low inflation supported by prudent fiscal policies and external debt relief. However, progress in addressing core economic vulnerabilities has fallen short of expectations, and...

Persistent link: https://www.econbiz.de/10011242506

Fiscal harmonization in the presence of public inputs

Fernández-de-Córdoba, Gonzalo; Torres, José L. - Asociación Española de Economía y Finanzas … - 2007

Fiscal harmonization for the European Union member states is a goal that encounters major difficulties for its …

Persistent link: https://www.econbiz.de/10004990438

Fiscal Harmonization in the Presence of Public Inputs

Córdoba, Gonzalo Fernández de; Torres, José L. - Centro de Estudios Andaluces, Government of Andalusia - 2007

Fiscal harmonization for the European Union member states is a goal that encounters major difficulties for its …

Persistent link: https://www.econbiz.de/10005187570

The value relevance of corporate taxation in Europe:Tax harmonization vs. tax competition

Grambovas, Christos A. - Manchester Business School - 2006

This paper examines the effects of corporate income taxation on equity prices. There is a current European-wide debate between advocates of tax harmonization and supporters of tax competition. Due to that, the level of importance of corporate taxes on the market value of European firms gathers...

Persistent link: https://www.econbiz.de/10005870095

Heterogeneity, climate change and stability of international fiscal harmonization

Gusdorf, François; Hammoudi, Abdelhakim - HAL - 2006

This paper analyses harmonization on fuel taxes between two coalitions. Harmonization is considered as a tool to mitigate greenhouse gas emissions, and reduce environmental costs. Domestic fuel producers can sell abroad, and their profits influence national governments in the negotiations. If...

Persistent link: https://www.econbiz.de/10008793595

Harmonisation fiscale et politiques monétaires au sein d'une intégration économique

El-Murr, B. - Centre de Recherche en Économie et Droit de … - 2002

The object of this article is to show the interactions between fiscal and monetary politics in a harmonization prospect within an economic integration. It tackles the cooperative and competitive behaviors of governments when setting an harmonization process. Whether the residence or the source...

Persistent link: https://www.econbiz.de/10005837606