期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2014
期号：3
出版社：Dunarea de Jos University of Galati
摘要：Eurozone has grouped 18 countries in the European area, with different tax systems and thus, on the background of a common monetary policy numerous decisions and commitments for fiscal harmonization were adopted. Unfortunately, the realities did not carried into effect the ambitions assumed, different fiscal sovereignties have perpetuated their coexistence within the well-known frames, insufficiently tailored to the declared-only desire of harmonizing and, in time, the inefficiency of institutions deepened and the dysfunctions diversified, meaning exactly the scaffolding that the huge single market was designed and built upon. Moreover, the perpetuated coexistence of different tax regimes not only slowed, delayed or postponed the harmonization, but even stimulated tax competition between Member States' economies, becoming both the cause and result of the natural differences between countries. Tax competition seems also to merge most of the reasons of the multiform crisis which shake the markets and the states all over the world, not only in the European continent. Accordingly, the European Commission, supported by Germany and the other Member States, proposes measures for fisc al unification in the European Union, considering that the Eurozone crisis is the result of the common monetary policy singularity, but in the absence of a common fiscal polic y
