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Theoretical and Applied Economics
No. 1 / 2009 (530)

The Prospects of the Corporate Taxation Agreement in the European Union

Gheorghe Matei
University of Craiova
Pârvu Daniela
University of Pitesti

Abstract. In all the countries of the world, the fiscal policy is a tool used by the governments in order to get the public incomes and to stimulate the economic development, to reduce the fluctuations and the economic instability. Income taxation causes great difficulties within an open economy, like EU economy, since there is a competition of attracting investments. The tax rate agreement on the European companies’ profits is subject of dispute and discussion. The European Committee’s proposal to adopt measures to charge the capital companies’ incomes according to a consolidated fiscal base for activities performed within the European Union has many supporters, attracted by the possibilities provided by a more concise taxation system and a better business planning that may result when applying such formula. This measures will be a very important step in the process of improving the business environment, by consolidating the Unique Market and increasing the competition. The opponents of the idea of corporate taxation agreement are, as a rule, countries which are currently favored by the reduced level of the taxation of the companies’ incomes in their relations to their European neighbors (Ireland, Great Britain, Slovenia and the Baltic Countries). According to these countries’ representatives, fiscal agreement will determine the migration of the investments to the more stable economies of the Central Europe, which have an infrastructure and benefit from the competitive advantages in different branches of the economy and it will limit the positive effects of the fiscal competition within the European Union.

Keywords: fiscal policy; tax harmonization; income taxation; Common Consolidated Corporate Base.

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