Theoretical and Applied Economics
No. 8 / 2010 (549)
Controversies Regarding the Corporate Tax Harmonization Trend in the European Union
University of Craiova
Daniela PÎRVU
University of Pitesti
Abstract. The idea of harmonizing corporate income taxes is currently one of the most important topic of debate on the agenda of the European Commission, but also in the specialists' theoretical approaches. The extreme diversity of these approaches is a relevant indicator for the complex problems that prevent the formulation of well known solutions in this field, disregarding the political feasibility considerations. This paper present a critical approach of the main reactions of experts, politicians and business representatives regarding the trend of harmonizing corporate income taxes in the EU.
Contents
Cost Drivers. Evolution and Benefits
Entrepreneurial Perceptions and Activity – Differences and Similarities in Four Eastern European Countries
Controversies Regarding the Corporate Tax Harmonization Trend in the European Union
The Effects of Tax Competition
Public Debt Evolution in the Eurozone and the Need of Policy Coordination
The Impact of Welfare State to Labour Market. European Submodels Differences
The Impact of the Culture on the International Negociations: An Analysis Based on Contextual Comparaisons
Model for the Analysis of the Company Performance