欧盟各国税收制度竞争与协调现状分析（Analysis of competition and coordination of tax system in European Union countries）.docVIP

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欧盟各国税收制度竞争与协调现状分析（Analysis of competition and coordination of tax system in European Union countries）.doc

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欧盟各国税收制度竞争与协调现状分析（Analysis of competition and coordination of tax system in European Union countries）

欧盟各国税收制度竞争与协调现状分析（Analysis of competition and coordination of tax system in European Union countries） Analysis of competition and coordination of tax system in European Union countries Analysis of competition and coordination of tax system in EU countries 2009-02-03 21:21:59 Abstract: with the continuous expansion of European economic integration, EU countries generally adopted tax competition means to attract foreign investment, improve the competitiveness of domestic enterprises, to bring the tax consequences of competition, not a national evaluation. The article tries to analyze the current situation of the competition and coordination among the EU countries, and how to eliminate the harmful tax competition in the EU and realize the coordination of tax revenue. Key words: European Union: Tax Competition: coordination The flow of capital, goods and personnel to improve, accelerate the development of international economic integration, to a certain extent, means in the international tax base to speed up the flow; at the same time, also means that the international tax competition. Because, in order to expand the tax base, countries are competing to provide favorable tax treatment, especially the tax competition of capital income, which is becoming more and more important in the international economy. In fact, such tax competition between EU Member States has long been an indisputable fact. With the continuous expansion of European economic integration and the introduction of the euro, tax policy has increasingly become the main competitive means of the European Union countries. The implementation of the single currency eliminates the risk of exchange rate, the value of their currencies by means of strengthening the competitiveness of the EU countries naturally disappear, so the possibility of the use of preferential tax system and policy of tax competition is greatly strengthened, through tax competition, improve the competitiveness of domestic enterprises, attract