摘要:本文是一篇分析欧盟经济一体化的留学生经济essay,欧盟可以比喻为一个联邦,因为其成员国家的经济是一个单一的市场,没有对货物,人员,资本和服务(单一市场,1993年)的限制流动的经济一体化。
face similar financial constraints in order to find resources for funding national defense, education, welfare and other government functions, (Di John, 2010). In this context, tax competition from other States is therefore treated with great suspicion as a factor of uncontrolled interference in the economic independence of States.
The impact of tax competition is difficult to quantify, either because of weaknesses in existing methodologies, or lack of data. There is, however, obviously a negative correlation between taxation and the choice of location of business taking of course into account the type of investment, the location, as well as a series of other structural and economic factors that are determinants of investment behavior.
In any case, there is no obligation for the member states to maintain identical level of tax rate. Without neglecting the fact that the differences between tax systems can have significant impact on other states and the country's international position, tax policy continues to be treated as solely dependent on political decisions of individual national governments. In this framework, the structure of the tax system may be altered, the rates are relatively high or low compared with other countries and the overall tax burden remains constant or not. A country can modernize the tax system earlier than others, for example, reducing tax rates and broadening the tax base or increasing the transparency and consistency of the tax collection mechanism. In each case, however, is considered that these measures originate from the free will of the state to follow a tax policy, primarily reflecting domestic priorities and secondary external - with the obvious restriction that states do not to go beyond some generally accepted rules of international tax behavior, (Steinmo, 1994)
This assumption is based on the fact that tax competition and the interaction between tax systems have consequences; ultimately, some states treat it as a positive and others as negative
In conclusion, in the context of intensified international competition for attracting investment and obtaining increased revenue for national budgets, international tax competition is often portrayed as an aggressive act directly to attract investment and shrink the tax base of the affected states.
Some of these practices may indeed be regarded as 'unfair tax competition' to the extent that they are not based on a clear and declared fiscal policy on the desirable mix between direct and indirect taxes, the level of tax rates or the mechanisms of collecting the taxes. Parameters like the latter is generally assumed to reflect the fundamental national fiscal independence of each country and therefore do not should be considered detrimental to the smooth functioning of the international competition to attract investment (Kellermann et all, 2007). Measures, however, taken with the sole aim of attracting deposits or investment funds or facilitating tax evasion in the country of origin of income are directly and visibly affect the tax revenue which “normal” belong to other states.
International tax competition and the inevitable tendency towards harmonization
Globalization and the intensification of competition among states to attract investment capital have many important positive effects on increasing the overall effectiveness of the international system in the a
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