Zeszyty naukowe
Autor: Michał Piłatowski 37
Strony: 37-44
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Tax harmonization in the European Union is connected with the concept of a common market to a large extent. In order to have a sense, this concept must be granted an equal law condition concerning each participant of the market. Because of the fact that the subjects compete mainly in prices, the factors influencing the prices should be similar in all the membership countries. The great importance of the principle of support, commonly used in the whole integration process, should be emphasized, as well. In the initial period of discussion concerning the conditions of integration, as well as the creation of economic group operations, they were limited to the harmonization of indirect taxes (i.e. VAT). The idea of the common tax policy has been exhibited in “The Lisbon Strategy” and “Europe 2020” as the condition of the reinforcement of a competitive position of the UE in the world economy. The policy of tax harmonization, first of all, in range of direct taxes, is a serious both theoretical and practical challenge. Among others, the difficulties are related to the different methods of scaling the largeness of revenues for taxation, the height of the tax rates and the cost of the revenue obtainment, in different countries of the UE. The achievement of these assumptions is possible through the analysis of the present condition of tax harmonization, the existing changes that took place in this range and work prospects over obtaining “the golden mean”.