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Journal articles on the topic 'European tax'

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Published: 25 May 2024

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1

Essers, Peter. "Tax Justice and European Tax Law." Steuer und Wirtschaft - StuW 99, no. 4 (November 1, 2022): 325–28. http://dx.doi.org/10.9785/stuw-2022-990408.

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2

Shahgaldiyeva, Nigar Yadulla. "VALUE ADDED TAX IN THE EUROPEAN UNION." SCIENTIFIC WORK 62, no. 01 (February 8, 2021): 186–89. http://dx.doi.org/10.36719/2663-4619/62/186-189.

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Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system
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3

Levy, Doron, and Yvonne Ziegler. "EUROPEAN AIR TRAVEL TAX." Journal of Air Transport Studies 7, no. 2 (July 1, 2016): 1–23. http://dx.doi.org/10.38008/jats.v7i2.45.

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This paper evaluates the air travel tax in Europe and focuses on the tax levied in Germany. The current status quo and disputes of the air travel tax in Germany and in Europe are explored and recent decisions by the European Union Grand Court and the uropean Commission with regards to the tax are given. The paper contributes to the existing literature by analyzing the role the tax has on possible distortion of competition in Europe and argues that airlines with a point-to-point business model are placed at a competitive disadvantage with respect to their hub-and-spoke counterparts, when the tax is reasoned to encourage environmentally-balanced behavior in air travel.
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4

Ostapenko, Viktoriia. "Management of tax system adopting to European standards." Development Management 17, no. 1 (July 24, 2019): 51–62. http://dx.doi.org/10.21511/dm.5(1).2019.05.

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Ukraine is a social and legal state and seeks to become part of the European community. Therefore, the tax system needs to be reorganized regarding the level of financing of public goods, which will ensure the formation of financial resources sufficient for the fulfillment of the assigned functions of the state and guaranteeing citizens a sufficient standard of living. All this requires harmonization of the legal norms of Ukraine in accordance with the requirements of the European Union. Formation of tax policy in post-socialist countries has features related to the restructuring of the socio-economic system and redistributive mechanisms in the context of the formation and establishment of market relations. The aim of the work is to generalize theoretical approaches and develop practical recommendations for management of tax system according to European standards. The object of the study is the process of managing the tax system in Ukraine. The subject of the study is theoretical, methodological and practical principles aimed at managing the tax system of European standards. To solve the problems set in the work, such general scientific methods and research methods were used as analysis, economic-statistical method, synthesis, graphical and tabular method, historical methods of induction and deduction, method of theoretical generalization, system method. The conceptual approaches to the development of the tax system are proposed. The determinants of tax policy formation are determined. There are four main time stages of development of interstate cooperation in the tax area, which correspond to the waves of globalization of the world economy.
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5

Sanz Gómez, Rafael. "Elusión fiscal (regulación en la Unión Europea) = Tax avoidance (European Union regulation)." EUNOMÍA. Revista en Cultura de la Legalidad 13 (September 29, 2017): 251. http://dx.doi.org/10.20318/eunomia.2017.3821.

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Resumen: La elusión fiscal se define como la articulación de estrategias de minimización del pago de tributos que son conformes con la literalidad de la normativa pero no con una interpretación sistemática o teleológica, y ante las cuales el sistema tributario reacciona para, como mínimo, anular el beneficio fiscal obtenido. En el ámbito de la Unión Europea, el concepto de elusión –como todo lo tributario– se analiza desde la perspectiva de la promoción de un mercado interior en condiciones de libre competencia. La postura de las instituciones de la Unión ha variado, pasando de favorecer ante todo la libre circulación de bienes, capitales, servicios y trabajadores, permitiendo la aplicación de las medidas anti-elusión estatales sólo con carácter excepcional, a considerar que la elusión daña las condiciones de libre competencia empresarial y es necesaria una acción positiva y coordinada, cuyo exponente más elaborado es la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior.Palabras clave: Elusión fiscal, Unión Europea, abuso del derecho tributario, planificación fiscal agresiva, mercado interior, BEPS, armonización.Abstract: Tax avoidance is defined as the implementation of strategies of minimization of the tax burden that are in accordance with the literal wording of the regulations but not with their systematic or teleological interpretation. The tax system reacts to tax avoidance by, at least, supressing the benefit obtained by the taxpayer. Within the European Union, the concept of tax avoidance –like everything regarding tax matters– is analysed from the perspective of the promotion of an internal market under conditions of free competition. The stand taken by the Union institutions has shifted from promoting free movement of goods, capital, services, and labour while allowing the application of State anti-avoidance measures only on an exceptional basis, to consider that tax avoidance damages the conditions of free competition and positive and coordinated action is necessary. Here, a milestone has been the enaction of the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.Keywords: Tax avoidance, European Union, tax abuse, aggressive tax planning, internal market, BEPS, harmonization
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6

Karagiorgos, Alkiviadis, George Drogalas, Grigorios Lazos, and Ioanna Fotiadou. "Tax policy, tax disharmony and tax competition: The situation of Greek economy." Journal of Governance and Regulation 8, no. 2 (2019): 8–16. http://dx.doi.org/10.22495/jgr_v8_i2_p1.

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The European Union is a unique economic and political union, a single "internal" market with over than 510 million inhabitants. Further coordination in the field of taxation is required, since it is not yet integrated into the E.U. policy and remains under the responsibility of national governments. However, the economic and financial turmoil caused by the crisis of 2008 and the new challenges resulted from the globalization and digitalization of the economy, require profound reforms to tax systems. Thus, fiscal policy is a significant priority on the EU agenda: firstly, in order to stabilize public finances, stimulate growth and competitiveness and finance the European social welfare model as well as to tackle tax evasion and aggressive tax planning, developed mainly by multinationals. The present paper attempts to explore on a theoretical and empirical basis the challenges and possible developments towards harmonization in European taxation, at a critical juncture, not only for the integration but also for the existence of the European Union. More specifically, it investigates the Greek taxation and its structural weaknesses through empirical research conducted with questionnaires distributed among 225 tax officers, accountants, and accounting executives and statistical processing of their response. The results were examined through descriptive analysis, segmented in seven theoretical domains based on the examination of both audit literature and the present taxation state of Greece. The findings reveal that structural problems remain unresolved within the Greek tax system. However, it is understood that issues of distrust toward the taxation system may hinder harmonization processes.
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7

Candau, Fabien, and Jacques Le Cacheux. "Taming Tax Competition with a European Corporate Income Tax." Revue d'économie politique 128, no. 4 (2018): 575. http://dx.doi.org/10.3917/redp.284.0575.

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8

Nerudová, Danuše. "Tax competition and tax harmonization in the European Union." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 52, no. 6 (2004): 135–44. http://dx.doi.org/10.11118/actaun200452060135.

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The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of “principle of origin”. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.
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9

Podolska, Anastasiia. "TAX LAW OF THE EUROPEAN UNION: TAX POLICY PRIORITIES." European Political and Law Discourse 10, no. 2 (2023): 56–62. http://dx.doi.org/10.46340/eppd.2023.10.3.3.

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10

Pistone, Pasquale. "Towards European international tax law." EC Tax Review 14, Issue 1 (April 1, 2005): 4–9. http://dx.doi.org/10.54648/ecta2005002.

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11

Leen, Auke R. "Seigniorage: A True European Tax." EC Tax Review 21, Issue 6 (December 1, 2012): 331–34. http://dx.doi.org/10.54648/ecta2012034.

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12

Witkowski, Paweł. "European Union Allowance - tax perspective." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 93 (2018): 131–43. http://dx.doi.org/10.18276/frfu.2018.93-12.

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13

Deketelaere, Kurt. "EUROPEAN ENVIRONMENTAL TAX POLICY RECONSIDERED." European Environment 6, no. 4 (July 1996): 114–18. http://dx.doi.org/10.1002/(sici)1099-0976(199607)6:4<114::aid-eet77>3.0.co;2-i.

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14

Považanová, Kristína, and Hana Kováčiková. "Multinational tax avoidance vs. European Comission." Bratislava Law Review 1, no. 1 (October 1, 2017): 133–41. http://dx.doi.org/10.46282/blr.2017.1.1.63.

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This paper deals with recent actions of the Commission with respect to EU State Aid rules. The Commission is looking at the compliance with EU State Aid rules of certain tax practices in some Member States in the context of aggressive tax planning by multinationals, with a view to ensure a level playing field. A number of multinational companies are using tax planning strategies to reduce their global tax burden, by taking advantage of the technicalities of tax systems, and substantially reducing their tax liabilities. This aggressive tax planning practice erodes the tax bases of Member States, which are already financially constrained.
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15

Yadulla Shahgaldiyeva, Nigar. "SOURCE, POLICY AND HARMONIZATION OF TAX LAW IN EUROPEAN LAW." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 317–20. http://dx.doi.org/10.36719/2663-4619/65/317-320.

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Tax policy is an integral part of the financial policy of the state. Taxes are one of the key elements of state regulation of the economy. Tax policy is a set of economic, financial and political measures taken by the state to form the country's tax system in order to meet the needs of various social groups and the state for financial resources, to ensure the development of the country’s economy through redistribution of financial resources. Key words: Sources of tax law in European law, tax,tax policy
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16

Gunduz Guliyeva, Aygun. "TAX PLANNING AND STATE AID UNDER THE EUROPEAN LAW." SCIENTIFIC WORK 66, no. 05 (May 20, 2021): 228–32. http://dx.doi.org/10.36719/2663-4619/66/228-232.

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There is a strong link between funding criteria from government sources and the advantage and selectivity associated with classifying an event as government assistance. However, the selectivity criterion is very important when considering whether there is a banned state aid. Finally, the European Court of Justice no longer applies the rule of law and exclusion to selectivity. Instead, the selectivity review consists of two parts: whether a precaution is selective and whether preference is necessary and proportionate. Key words: EU, tax, tax avoidance, state aid, tax planning, competition
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17

López Espadafor, Carlos María. "Lagunas en el Derecho Tributario de la Unión Europea = Gaps in the tax law of the European Union." CUADERNOS DE DERECHO TRANSNACIONAL 9, no. 2 (October 5, 2017): 375. http://dx.doi.org/10.20318/cdt.2017.3878.

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Resumen: Si el Derecho Tributario de la Unión Europea aspira a un mayor desarrollo y legitimidad, necesariamente debería partir de la articulación de unos principios de justicia tributaria en la disciplina de la Unión. En ausencia de una Constitución Europea, sólo cabe la deducción de tales principios de los derechos fundamentales que forman parte del Derecho de la Unión. Es más, ni el fracasado proyecto de Constitución Europea daba expresamente respuesta a esta necesidad. Posteriormente, en los cuerpos normativos resultantes del Tratado de Lisboa, ni el Tratado de la Unión Europea, ni el Tratado de Funcionamiento de ésta, dieron tampoco respuesta expresa a esta necesidad.Palabras clave: Unión Europea, Derecho Tributario, principios, lagunas.Abstract: If the Tax Law of the European Union aspires to further development and legitimacy, it should necessarily start from the articulation of principles of tax justice in the discipline of the Union. In the absence of a European Constitution, the deduction of such principles is only possible from the fundamental rights included in the law of the Union. Moreover, even the failed draft European Constitution did not expressly address this need. Later, in the norms derived from Treaty of Lisbon neither the Treaty of the European Union nor the Treaty on the Functioning of the European Union addressed expressly this need.Keywords: European Union, Tax Law, principles, gaps.
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18

Gunduz Guliyeva, Aygun. "FEATURES OF THE FİGHT AGAİNST TAX OFFENCES İN THE EUROPEAN UNİON." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 337–40. http://dx.doi.org/10.36719/2663-4619/65/337-340.

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Every year, the European Union loses billions of euros of public money due to tax avoidance, tax evasion and tax fraud. As a consequent, Member States suffer significant losses of revenue, as well as a dent to the efficiency their tax systems. Moreover, some EU Member States - notably the Netherlands, Ireland, Belgium, Luxembourg, Malta and Cyprus - are using unfair practices to increase the artificial exchange of profits of multinational corporations. This unprecedented challenge deeply questions the ways and means of cooperation, not only for the Taxation and Customs Union, but also within the area of Freedom, Security and Justice, put forward by the Lisbon Treaty. Key words: EU, tax, tax avoidance, evasion, fraud, harmonisation, direct tax, indirect tax
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19

GUIAȘ, Emil Gheorghe, and Codruța Mihaela HĂINEALĂ. "TAX AVOIDANCE AND TAX EVASION IN EU: TRENDS AND EFFECTS." ANNALS OF THE UNIVERSITY OF ORADEA. ECONOMIC SCIENCES 30, no. 2 (December 2021): 229–38. http://dx.doi.org/10.47535/1991auoes30(2)024.

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The main purpose of this article is to study the concept and aspects of tax avoidance and tax evasion, their causes, trends and effects in the European Union(EU). In recent years, the debate on international tax policy has focused on tax avoidance strategies and tax evasion. Cases of tax evasion and tax evasion have become increasingly common. These phenomena were triggered by several factors. Some of them relate to European principles such as those relating to the free movement of persons, goods and capital, which led to the diversification and complexity of trade, under conditions of imperfect legislation. Other factors are the social and economic ones generated by the onset of the economic crisis. Another set of factors that have been favorable circumstances for the development, the phenomenon of tax avoidance and tax evasion, are those related to the degree of taxation that differs from one-member country to another and different tax systems. This expansion of the phenomenon of tax avoidance and tax evasion generates negative effects on the European economy, which are making their mark on the economy. In this context, concerns have arisen at EU level to create a legislative framework to mitigate these phenomena. As these two phenomena (tax avoidance and tax evasion) cannot be completely eradicated, it is very important to find the most efficient measures to combat them. Another element specific to the European Union that generates tax evasion and tax avoidance is Value Added Tax (VAT). As with any tax, Value Added Tax presents opportunities for tax avoidance and evasion. European Union experts believe that tax avoidance and tax evasion are important factors limiting revenue mobilization. Tax evasion and tax avoidance affect us all. ese phenomena occur both within a country and within the European Union, but also globally. That is why one country cannot solve the problem alone. The European Union and the Member States must work more together and at international level to combat the problem in the country within the Union but also outside the borders of the European Union. Thus, in principle, legislators can affect the decisions of the subjects by defining the boundary between legality and illegality. The purpose of this paper is to investigate the trends and effects resulting from tax avoidance and tax evasion behavior.
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TKACHYK, Fedir, and Victoriia OSTAPCHUK. "EUROPEAN PRIORITIES FOR PERSONAL INCOME TAXATION." WORLD OF FINANCE, no. 2(63) (2020): 77–87. http://dx.doi.org/10.35774/sf2020.02.077.

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Introduction. In the current conditions of globalization of socio-economic development and formation of a new financial civilization, social aspects of tax policy take a important place. The system of taxation of income of citizens in Ukraine today is not fully coping with the performance of their functions. The experience of developed European countries on the formation of an effective mechanism of taxation of personal income will contribute to the establishment of the newest social and fiscal-oriented paradigm of taxation of citizens in Ukraine. The increased interest in the procedures for administering the personal income tax is also explained by the fact that this tax is one of the main sources of income to the budget of Ukraine. The purpose is to determine the peculiarities of taxation of personal income tax in Ukraine, to find out the common and different features tax system in Ukraine and European countries, to systematize recommendations on improving the mechanism of taxation of personal income. Results. The international typology of personal income tax systems is given. The general features of personal income taxation and mechanisms of application of personal income tax rates in some countries of the European Union are considered. It is argued that the implementation of the European tax experience will facilitate a faster transition to a new and effective system of personal income taxation in Ukraine. To improve personal income taxation in Ukraine, it is necessary to revise personal income tax rates, increase the amount of tax-free minimum incomes, ensure the full functioning of electronic declaration of personal incomes, optimize concessional policies, increase tax literacy and tax culture. Prospects. Further research will focus on the social aspects of taxing citizens' income in terms of differentiation of tax rates, the logic of using preferences in taxing personal income, the introduction of an effective threshold of the non-taxable minimum income, promoting the right to tax rebates, etc.
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21

Zhuk, Olha, and Nataliia Hoi. "Tax Policy Formation in the Context of European Integration Processes." Journal of Vasyl Stefanyk Precarpathian National University 10, no. 2 (June 30, 2023): 69–76. http://dx.doi.org/10.15330/jpnu.10.2.69-76.

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The article deals with the study of the process of tax policy formation in the context of European integration. The relationship and influence of European integration processes on the formation of tax policy is determined. The analysis of the impact of European integration on the country's tax policy and the main aspects that have an impact on the formation of tax policy were investigated. The article emphasizes the role of European standards and recommendations in construction an effective tax policy.Prospective directions of tax policy formation in connection with European integration processes are considered. The main problems of tax policy formation and aspects of the obligations defined by the Association Agreement between Ukraine and the European Union are described, including: harmonization of tax legislation, efforts against tax evasion and tax avoidance, ensuring transparency and efficiency of the tax system. In addition, the article mentions the positive impact of European integration on the development of the business environment and the creation of conditions for investment attraction. Measures to be implemented to ensure a fair and efficient tax policy, as well as to reduce tax barriers to attract investment and prevent tax evasion are also defined. The main changes in the norms of tax legislation, which must be made in accordance with the requirements of the European Union, are considered. It is noted that the development and adoption of certain norms of tax legislation are insufficient, since it is also necessary to form the administrative potential of the tax administration. The challenges facing the country in adapting to European standards in the field of taxation are considered and described.According to the draft Plan for the Recovery of Ukraine, the main goals of tax policy formation are reflected, taking into account the requirements of Ukraine's integration into the European Union. The main areas of tax reform have been determined, including: formation of a favorable tax policy for economic growth; adaptation of the norms of tax legislation in accordance with the Association Agreement to the requirements of the European Union; improvement of tax administration to increase investment activity.
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22

Ismer, Roland. "Tax Technology for the European Union!" EC Tax Review 32, Issue 6 (December 1, 2023): 234–38. http://dx.doi.org/10.54648/ecta2023029.

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Beyond the adopted Pillar 2 Directive, the European Commission has recently published several legislative initiatives, namely the Business in Europe: Framework for Income Taxation (BEFIT), the Head Office System of Taxation (HOT), the Fast Track Assured and Safer Tax Excess Refunds (FASTER), the VAT in the digital age (ViDA) as well as the DEBRA proposals. The proposals would, if adopted, add a whole new layer of far-reaching and complex substantive provisions to EU secondary tax law. At the same time, they would mark a decisive step towards digitized taxation processes. The article briefly sketches the corresponding provisions in the ViDA and FASTER proposals, which are particularly relevant in this context. It starts with the ViDA proposal, before turning to the FASTER proposal. It argues that in both cases there are some points that need to be addressed in the legislative procedure so as to fully reap the potential from digitized tax processes. Nevertheless, the proposals are highly welcome, as they promote EU digitized tax processing. These directives may well mark the transition to the age of EU tax technology. Tax technology, digitized tax processing, ViDA, e-invoicing, VAT reporting, FASTER, eCTR, residence certificates, tax treaty residence
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Borgsmidt, Kirsten. "European Tax Policy and Characteristics of EU Secondary Tax Law." European Business Law Review 14, Issue 2 (March 1, 2003): 161–81. http://dx.doi.org/10.54648/eulr2003003.

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24

Pukeliene, Violeta, and Austeja Kažemekaityte. "TAX BEHAVIOUR: ASSESSMENT OF TAX COMPLIANCE IN EUROPEAN UNION COUNTRIES." Ekonomika 95, no. 2 (October 3, 2016): 30–56. http://dx.doi.org/10.15388/ekon.2016.2.10123.

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The aim of this paper is to assess the impact of the selected tax behaviour determinants for the overall tax (non) compliance in European Union countries for a period from 2003 to 2014. Firstly, the literature on tax behaviour is analysed through the viewpoint of behavioural economics and the systemisation of the main determinants is provided. Secondly, selected tax behaviour determinants for the analysis are presented, hypotheses raised and models formed. Research suggests that tax morale, socio-cultural determinants and the relationship between tax authority and taxpayers have an overall significant impact on tax behaviour in European Union countries. Nevertheless, the effect from different determinants varies greatly across regions and countries.
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Szymańska, Agata. "Tax revenues in the European Union countries." Wiadomości Statystyczne. The Polish Statistician 62, no. 5 (May 26, 2017): 79–99. http://dx.doi.org/10.5604/01.3001.0014.0921.

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The aim of this paper is to analyse tax revenues and examine similarities of selected tax revenues (mainly VAT, CIT, PIT and excise duty) in the European Union countries. The analysis of the EU members concerns the period between 2003 (i.e. the year preceding the biggest enlargement of the EU) and 2012 (due to data completeness). Tax rates and the structure of tax revenues in the EU countries were compared and then the cluster analysis was applied to assess the similarity of tax revenues. The analysis suggests that the process of tax harmonization, which took place in the period considered, did not exert a significant impact on the similarity of the structure of tax revenues in the EU countries. The structure seems to be still determined by e.g. social, economic or historical factors, which influenced the tax systems creation in particular EU countries.
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Rozas, José-Andrés, and Joshua Pownall. "Article: A European Internet Access Tax." Intertax 50, Issue 8/9 (July 1, 2022): 604–11. http://dx.doi.org/10.54648/taxi2022059.

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The OECD’s plans to address the challenges posed by the digitalization of the economy are progressing towards a complex system. The work of this international organization is based on two pillars – reallocation of rights and global minimum taxation on corporate profits – which should lead to the adoption of a common international model. Its outcome is uncertain; however, its implementation could require a significant amount of reliable information on the size and territorial distribution of the digital market. This purpose – the configuration of a digital tax census – could be fulfilled by the introduction of a European internet access tax that is a registration tax. Its taxpayers would be the holders of network access rights through telecommunication infrastructures located in the EU territory, and the service providers would function as substitutes for the taxpayers with the right – but not the obligation – to pass on the tax debt to the user. It would necessarily have to be a reduced tax with the objective of census purposes and a tax period of no less than three months. Based on a Catalan experience, which was unsuccessful due to its scope and characteristics, this article explores its possible implementation in the EU, within the framework of the search for solutions to the tax challenges posed by the digitalization of the economy. Digital taxation, internet access, European taxation, EU budget, EU own resources, EU fiscal policy, EU tax harmonization, EU taxation, EU tax harmonization.
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Wawrzyniak, Dorota. "Company Taxation in the European Union." Comparative Economic Research. Central and Eastern Europe 14, no. 3 (January 13, 2012): 119–36. http://dx.doi.org/10.2478/v10103-011-0022-2.

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This paper investigates different measures of corporate tax burden ranging from the most basic ones such as the statutory tax rate to the effective tax rates. Each of these measures has advantages and disadvantages and they may lead to different rankings of countries. One of the reasons lies the fact that they measure different things. The comparison of the statutory tax rates to the effective ones for the EU-27 during the period of 1998-2009 sometimes reveals very significant differences between these indicators. Taking this into consideration, the paper suggests that corporate tax burden analysis should not be limited to the most basic and readily available measure in the form of the statutory tax rate. Different measures are tailored to answer different research questions. Moreover, the article presents changes of company taxation for the EU-27 within 1998-2009.
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Kudła, Janusz. "Changes in European tax systems during economic downturn." Oeconomia Copernicana 1, no. 1 (December 31, 2010): 7–23. http://dx.doi.org/10.12775/oec.2010.001.

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The article includes an analysis of relative changes in tax structure during the period between 2007-2008, based on data of tax revenues from 27 countries of EU and short requests for discretionary tax rates changes occurring in 2009-2010. For the quantitative analysis we used k-mean cluster analysis procedure identifying relatively homogeneous groups of European states based on selected tax structure features. Thus the basic patterns of tax systems had been distinguished for the period before the economic downturn (by convention in 2006) and then we were looking for trends in tax systems’ structure. Changes in taxation, both in terms of tax burden, as well as changes in tax rates are mainly concentrated in the European peripheries, which are accompanied by heterogeneous changes in production. This arrangement supports theories of tax competition stemming from the new economic geography. Member countries of EU experiencing deep economic downturn alter their tax structure, rather by the types of tax than by economic functions of taxes. Countries are trying to raise the taxes which were previously the main basis of their tax revenues or raise those which revenues decrease the most.
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López Espadafor, Carlos María. "Environmental taxation and the need for tax limits in the EU legal system = Fiscalidad ambiental y la necesidad de límites tributarios en el ordenamiento jurídico de la UE." CUADERNOS DE DERECHO TRANSNACIONAL 10, no. 2 (October 5, 2018): 497. http://dx.doi.org/10.20318/cdt.2018.4386.

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Abstract: In spite of the fact that almost all the European Union member States have similar princi­ples of tax justice, there is not an express specification about them in the Primary Law of the Union. The institutions of the European Union have some tax competences given by their member States, specially highlighting fiscal harmonization of certain state taxes. The tax harmonization directives, despite this lack of express specification, cannot forget these principles of tax justice. The argument of the environmental taxation of hydrocarbons has been used to increase the fiscal pressure over the gasoline until a point where its legitimacy should be discussed, not only from the constitutional point of view, but also from the Euro­pean Union Treaties. Individual States are not the only ones responsible for this situation but also European Union institutions are, since the tax on mineral oils has been harmonized by European Union directives.Keywords: environmental taxation, European Union, limits.Resumen: A pesar del hecho de que en la mayoría de los Estados miembros de la Unión Europea existen unos principios de justicia tributaria similares, no existe una especificación expresa de éstos en el Derecho Originario de la Unión. Las instituciones de ésta tienen determinadas competencias en materia tributaria atribuidas por sus Estados miembros, especialmente en relación a la armonización fiscal de ciertos impuestos estatales. Las directivas de armonización fiscal, a pesar de esta falta de especificación expresa, no pueden olvidar estos principios de justicia tributaria. El argumento de la fiscalidad ambiental de los hidrocarburos ha sido utilizado para incrementar la presión fiscal sobre los carburantes hasta un nivel con respecto al cual sería discutible su legitimidad, no sólo desde el punto de vista constitucional, sino también desde la perspectiva de los Tratados de la Unión Europea. Los Estados individualmente considerados no son los únicos responsables de esta situación, sino que también lo son las instituciones de la Unión Europea, desde el momento en que la imposición sobre hidrocarburos se encuentra armoni­zada conforme a directivas de la Unión.Palabras clave: fiscalidad ambiental, Unión Europea, límites.
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30

VALIHURA, Volodymyr. "European experience of anti-crisis tax regulation." Naukovi pratsi NDFI 2022, no. 3 (December 28, 2022): 75–89. http://dx.doi.org/10.33763/npndfi2022.03.075.

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Based on the analysis of statistical indicators, crisis periods for the economies of the EU member states have been identified. The impact of fiscal stimulation measures of the economy on expenses and tax revenues in individual EU member states is analyzed. The dynamics of changes in the highest statutory rates of personal income tax and corporate income tax in the EU member states in 2007–2021 are highlighted. It is established that during the global financial crisis, many EU member states introduced additional measures of anti-crisis tax regulation. Measures to reduce tax rates and introduce other tax preferences have become especially common. The peculiarities of tax incentives for businesses during the spread of the COVID-19 pandemic are considered. It was concluded that the selection of the incentive tool depended on the socio-economic situation in the country, the need to support certain sectors of the economy, and the ability of governments to reduce the tax burden while maintaining financial stability. The forecast of the impact of Russia's war against Ukraine on the functioning of the taxation sphere is given.
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31

Joumard, Isabelle. "Tax systems in European Union countries." OECD Economic Studies 2002, no. 1 (May 7, 2003): 91–151. http://dx.doi.org/10.1787/eco_studies-v2002-art4-en.

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32

Hrehorovska, Lucia. "Tax Harmonization in the European Union." Intertax 34, Issue 3 (March 1, 2006): 158–66. http://dx.doi.org/10.54648/taxi2006022.

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33

Bolkestein, Frits. "The future of European tax policy." EC Tax Review 11, Issue 1 (April 1, 2002): 19–21. http://dx.doi.org/10.54648/399479.

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34

Merks, Paulus. "Corporate Tax and the European Union." Intertax 36, Issue 1 (January 1, 2008): 2–13. http://dx.doi.org/10.54648/taxi2008001.

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BURKE, MARIA. "Impasse reached on European carbon tax." Environmental Science & Technology 29, no. 1 (January 1995): 21A. http://dx.doi.org/10.1021/es00001a744.

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36

LAYMAN, PATRICIA. "European Community to consider C0 tax." Chemical & Engineering News 69, no. 37 (September 16, 1991): 5–6. http://dx.doi.org/10.1021/cen-v069n037.p005a.

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37

Nett, Lorenz. "Tax authority to the European Parliament?" Public Choice 82, no. 3-4 (March 1995): 341–57. http://dx.doi.org/10.1007/bf01047701.

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38

Devereux, Michael P., and Mark Pearson. "European tax harmonisation and production efficiency." European Economic Review 39, no. 9 (December 1995): 1657–81. http://dx.doi.org/10.1016/0014-2921(95)00015-1.

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39

DEHEJIA, VIVEK H., and PHILIPP GENSCHEL. "Tax Competition in the European Union." Politics & Society 27, no. 3 (September 1999): 403–30. http://dx.doi.org/10.1177/0032329299027003005.

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40

Pătrăuş, Mihaela Elvira, and Tudor Dumitru Vidrean-Căpușan. "European Union Fundamental Rights Reflected in Tax Procedures. The Key for Tax Harmonisation inside The European Union?" Athens Journal of Law 9, no. 2 (March 31, 2023): 173–86. http://dx.doi.org/10.30958/ajl.9-2-1.

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Although it has an internal market with the aim of obtaining full tax harmonisation, the European Union is still struggling to provide a common standard for 27 different tax systems. Because there are almost no European Union tax procedural regulations, after the entry into force of the Lisbon Treaty, the fundamental rights of the EU have begun to play an increasingly active role inside the European Union. Therefore, the European Union Court of Justice is ever more often required to deliver decisions related to the compatibility between national tax procedures and the rights guaranteed by the EU Charter of Fundamental Rights. The present article aims to make a presentation of the most important decision delivered by the Court of Luxembourg and to analyse the way in which these decisions can support the European project of tax harmonisation. Keywords: Tax; Harmonisation; Procedures; Fundamental rights; EU Charter
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41

Vysochyna, Alina, Yaryna Samusevych, and Liudmyla Starchenko. "Convergence trends of environmental taxation in European countries." E3S Web of Conferences 202 (2020): 03031. http://dx.doi.org/10.1051/e3sconf/202020203031.

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The aim of the paper is to analyse peculiarities of building an environmental tax systems, examining the level of their convergent (divergent) relationships. Main contribution of the paper lies in testing of the hypothesis of existing convergence processes in architecture of environmental tax systems of European countries (as the United Kingdom, Germany, Poland, Slovenia, Latvia, Lithuania and the Czech Republic) on the basis of panel data analysis for the set of European countries using the regression model in Stata 12/SE and MS Excel. Testing the hypothesis about the existence of convergence in construction of environmental tax system of the above mentioned European countries was realized on the base of analysis of coefficients of panel data regression analysis (both fixed effects and random effects models) – for beta convergence and variation coefficient – for sigma convergence. Such parameters as environmental tax revenue (for air pollution) to general tax revenues ratio, %; environmental tax revenue (for water pollution) to general tax revenues ratio, %; environmental tax revenue (for waste management) to general tax revenues ratio, % were chosen as measures of environmental tax system characteristics. Empirical research results confirmed hypothesis of the presence of β-convergence and σ-convergence in the context environmental tax systems of chosen countries.
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Il'yasov, Daniil. "COMPARATIVE CHARACTERISTICS OF THE TAX SYSTEM OF THE RUSSIAN FEDERATION AND EUROPEAN COUNTRIES." Russian Journal of Management 9, no. 2 (August 31, 2021): 141–45. http://dx.doi.org/10.29039/2409-6024-2021-9-2-141-145.

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The tax system in different countries of the world is developed taking into account the peculiarities of the economy of states, the tax culture of the citizens of this country, and other indicators that affect the formation of an effective tax system. The article presents a comparative description of the current tax system of the Russian Federation and a number of European countries, presents the main tax charges, tax rates, features of tax accounting, and also presents the mechanisms of tax administration. In many European countries, the tax system is formed based on internal and external factors. Despite the single European Union, each member country has its own distinctive characteristics of forming a national tax system.
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Lind, Yvette. "Article: Auditioning for Hollywood: A Comparative Study of Tax Incentives Offered to the Film Industry." Intertax 51, Issue 2 (February 1, 2023): 170–82. http://dx.doi.org/10.54648/taxi2023011.

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The European film landscape is characterized by a strong presence of Hollywood productions. In 2019, American productions held approximately 70% of the market within the European Union while European productions had 25%. As a response, the EU has introduced differing types of financial support schemes with the aim of offsetting the imbalance between the American and the European film industries. This article describes and analyses tax incentives offered to the film industry from two main lines of inquiry: (1) a comparative and empirical tax study of twelve jurisdictions (Canada, China, France, Germany, India, Italy, Japan, the Netherlands, Norway, Spain, the United Kingdom, and the United States) in which the design of such tax incentives is investigated, and (2) a conceptual tax policy discussion on how states may design and implement such tax incentives. Tax incentives, sustainability, development, film industry, tax competition, tax design, comparative tax law
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Martínez Arias, Antonio, and Santiago Álvarez García. "Corporate Tax Burden in the European Union." EC Tax Review 20, Issue 1 (February 1, 2011): 41–55. http://dx.doi.org/10.54648/ecta2011005.

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The main aim of this paper has been to analyse the tax burden exerted by Corporate Income Tax (CIT) on European Union (EU) companies using the effective tax rate (ETR) as a tool for analysis. For this purpose, a sample of listed companies in the EU was extracted from the Datastream/Worldscope database for the period 1995–2005. This analysis allowed us to determine the tax burden experienced by companies. The results have showed significant differences between the different EU countries as well as between statutory tax rates (STR) and ETRs. Likewise it has been proved that general reductions in STR do not have the expected effect on the tax burden. These results are especially relevant in the present environment, which is characterized by the discussion regarding harmonizing measures for CIT, which will limit its impact on business decisions regarding locating within the EU.
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López Espadafor, Carlos María. "Tax justice issues in the European Union = Cuestiones de justicia tributaria en la Unión Europea." CUADERNOS DE DERECHO TRANSNACIONAL 11, no. 2 (October 1, 2019): 230. http://dx.doi.org/10.20318/cdt.2019.4956.

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Abstract: One of the basic preliminary issues that would contribute to a better development of EU Tax Law should consist on a definition, within its own judicial discipline, of the material principles of Tax Justice. We cannot expect to make progress in the technical development of the community tax rules and in the enlargement of their scope of action, without having previously defined certain taxation parameters. These, in turn, could be seen as a reassurance by the taxpayers of the various Member States of the European Union regarding its tax rules. It should be able to define some principles that were somewhat similar to those included in the Constitutions or the Constitutional Law of the various member States.Keywords: law, European Union, states, tax justice, European taxpayers.Resumen: Una de las cuestiones preliminaries básicas que contribuirían a un mejor desarrollo del Derecho Tributario de la Unión Europea, sería la concreción de una definición, sin perjuicio de su propia disciplina jurisprudencial, de los principios materiales de justicia tributaria. No podemos pretender progresar en el desarrollo técnico de las normas tributarias comunitarias y en una ampliación del alcance de su actuación sin haber definido previamente ciertos parámetros tributarios. Éstos, a su vez, podrían verse como una garantía para los contribuyentes de los Estados miembros de la Unión Europea con respecto a sus Ordenamientos jurídico-tributarios internos. Esto podría desembocar en la definición de algunos principios que en cierto modo serían paralelos a los recogidos en las Constituciones de los Estados miembros.Palabras clave: derecho, Unión Europea, estados, justicia tributaria, contribuyentes europeos.
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Eggert, Wolfgang, and Andreas Haufler. "Company-Tax Coordination cum Tax-Rate Competition in the European Union." FinanzArchiv 62, no. 4 (2006): 579. http://dx.doi.org/10.1628/001522106x172706.

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de Hosson, Fred C. "Coming full circle: from European Tax Review to EC Tax Review." Intertax 19, Issue 12 (December 1, 1991): 544. http://dx.doi.org/10.54648/taxi1991087.

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48

Vanistendael, Frans. "Impact of European tax law on tax treaties with third countries." EC Tax Review 8, Issue 3 (September 1, 1999): 163–70. http://dx.doi.org/10.54648/ecta1999041.

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Skálová, Jana. "Influence of European Tax Law on the Czech Republic's Tax Life." Český finanční a účetní časopis 2010, no. 3 (October 1, 2010): 111–13. http://dx.doi.org/10.18267/j.cfuc.80.

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50

Attard, Robert. "Forum Contribution: Tax Penalty Regimes, A Call for Harmonization." EC Tax Review 32, Issue 5 (September 1, 2023): 229–32. http://dx.doi.org/10.54648/ecta2023028.

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Recent Court of Justice of the European Union (CJEU) and European Court of Human Rights (ECtHR) judgments imply that some form of ‘European Intervention’ providing for a coordinated approach towards the determination, and quantification of tax penalties has become necessary. Disproportionate tax penalties and concurrent penalties pose a serious hurdle to achieving the European Commission’s political mission to put a tax system in place ‘where everybody pays their fair share’ of taxation. Given current judicial trends, the situation calls for the creation of an ad hoc taxpayers’ charter which imposes red lines for tax penalty regimes. Matters such as ultra duplum, minimus vitalis, non bis in idem, ceiling rates for cumulative penalties and the coordination of punitive measures call for an element of harmonization. Tax harmonization, Disproportionate penalties, Minimum Vitalis, Fundamental Human Rights, The EU Charter on Human Rights, European Court of Human Rights, Non Bis In Idem, Taxpayers’ Charter, Tax penalties, Concurrent Tax Penalties
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