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Theoretical and Applied Economics
No. 3 / 2007 (508)

Considerations Regarding the International Taxation

Tatiana Mosteanu
Mihaela Iacob
Academy of Economic Studies

Abstract. Taxation, an essential element of an efficient public finance system, is the best way for collecting income to achive the public expenditures programs and, in the same time, a way to redistribute the income, in order to get rid of poverty and to ensure social equity. Studies on the topic of international taxation, in its traditional meaning, were addressed to the problems regarding the international taxation effects on trade and investments, unequitable and discriminatory taxation, also the means of preventing such cases, international fiscal evasion, all these aspects being comprised into the area of fiscal competition. The present concept of international taxation, meant to cross states borders, in order to redistribute the income or to achive other objectives with international implications, such as fight against poverty, maintaining world peace or environment protection, is a quite recent one.

Keywords: international taxation; fiscal competition; mandatory; pigouvian taxes.

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