摘要：Since the establishment of the European Economic Community in 1957, there has been an ongoing deb ate on the need for cooperation and tax harmonization in Europe, debate has been intensified, mainly by creating the Economic and Monetary Union. When the 1992 Ruding Report issued by the Committee stressed the need to counter special tax regimes in force as their distortions due to the effects of internal market, Member States agreed on the need to remove these regimes, in order to maintain a basic balanced taxation and to prevent economic distortions. Indeed, most of these countries have been extremely focused on completing the single market and the promotion of intra-Community trade, but far too little intention of going before a serious road lead ing to tax harmonization, and therefore to give up their sovereignty in the field of direct taxation. Since then, however, the process of harmonization in the field of direct taxation has been made by the EC Co urt of Justice, which in so me years, has developed a considerable amount of cases, not only in direct taxation, but especially in Measures to support the income tax field. This trend has become the mo st important phase in what, the same Member States so that a long enough period were reluctant, they urged the Commission to review the fiscal policy of state aid and make full use of its po wers under with the Treaty rules, in order to combat harmful tax competition. So, on 16 March 2011, the European Commission proposed a Directive on a common system for calculating the tax base of enterprises operating in the EU (COM(2011) 121), as a single set of rules that companies, operating within the EU, co uld use to calculate their taxable profits. In other words, a company or qualifying group of companies would have to comply with just one EU system for computing its taxable income, rather than different rules in each Member State in which they operate. The European Commission believes that common consolidated tax base for corporations system is one important way to eliminate the distortions of fiscal co mpetition in direct taxation field between Member States. Proposal for a common co nsolidated tax base for corporations (CCCTB) would mean that companies could benefit from such a "one-stop-shop" for filing tax returns and would be able to consolidate all profits and losses incurred by the throughout the EU. In this way, Member States could maintain full sovereign righ t to determine their own tax rates. Also, it is important for policymakers within the EC and the Member States to understand the economic effects of a major change in corporate income taxation before such a change is adopted. This article analyses, under t wo scenarios (mandatory and voluntary CCCTB system), the impact of CCCTB system on corporate income tax revenue, GDP, FDI and employment. It.s true that are losers and winners, but the percentage changes it.s ab out zero. The papers presented also the evolution of tax revenue as % of GDP in the three cases of implementation and determination of tax base (national tax system, mandatory CCCTB system and voluntary CCCTB system). The main quantitative and qualitative analysis results lead to the conclusion that the impact on macroeconomic indicators CCCTB system implementation is almost nil. It recorded a 0.2% increase in tax receipts as a system CCCTB binding, a decrease of 0.1% o f GDP as a system and an optional CCCTB decrease of 0.1% of employment in case of an optional CCCTB. The most important change record FDI, dropping by 1.1% under the scenario of a mandatory system CCCTB. The European Commission consider the consolidated tax base system like the answer to the needs of European companies on the line of fiscal harmonization
