The hypothesis of fiscal competition that generates an alignment “lower” than the imposed level only partially verified empirically, that is for nominal rates, and almost none for effective rates. Also, the impact upon the budgetary incomes can’t be made visible. That being said, there are opinions considering that the stout of budgetary money from the companies tax income can’t continue on undetermined term. That is because the “space” left for continuous reduction of the imposing rates is still vast while the continuing extending reserves of the legal imposing base have almost exhausted and the companies’ rewards can’t improve for ever.

taxing, taxing rates, imposing bases, budgetary incomes, corporation, European Union