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Tax harmonisation in the European union.
Member rating: No Rating | Words: | Submitted: Mon Jun 19 2006
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Introduction Tax harmonisation in the European union has been talked about for many years. However politicians from most countries often shun the idea as the prospects of surrendering tax controls to the European Union (EU), for fear of the loss of more sovereignty and for many is another step down the road to a federal European state. More importantly it is an important source of revenue and is an important regulator of the economy and so the prospects of nations losing a degree of control over them are not politically favourable. However with the Euro currency now in place tax harmonisation is for many the next logical step to avoid what some view as harmful tax competition between member nations. The original aims of the EU were to create a single market with the free movement of goods, persons, services and capital. However different taxes across the union create distortions and...
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