Evaluation of the tax harmonization plan in the European Union

Abstract

Study of Political Economy, Public Finance and European Economic Integration on the tax harmonization plan of the European Union. It is based on the theoretical and methodological frameworks of the Economic Analysis of Law, in order to analyze the European tax harmonization process. In addition to analyzing questions of incentives, efficiency and institutional quality, special attention is paid to the problems of attribution of powers in the European system and the different existing levels of tax pressure and effort in the Member States. This study will also analyze the European Commission's latest proposal on taxation, which aims to achieve tax uniformity, combat tax abuse and put an end to unfair competition practices within the European economic-legislative framework. These initiatives are particularly important in the current socio-economic context, when new ways of financing the post-Covid recovery fund, curbing the inflation that has been latent in recent months and dealing with the negative externalities that the conflict between Russia and Ukraine may produce are being studied. All this is completed with a proposal for the feasibility of fiscal federalism.