This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Visoka poslovna škola strukovnih studija - Novi Sad , Novi Sad , Serbia
Visoka poslovna škola strukovnih studija - Novi Sad , Novi Sad , Serbia
Visoka poslovna škola strukovnih studija - Novi Sad , Novi Sad , Serbia
Fiscal harmonization represents unavoidable topic when it comes to efficient functioning of the systems of the public revenues and expenditures of the European Union member countries. One of the main reasons for launching fiscal harmonization is strengthening internal national markets of the federal states. There exist considerable differences in the fiscal systems of the member countries, on the national, as well as on the international level. Exactly by fiscal harmonization, it becomes possible to remove obstacles and imbalance of fiscal systems. The purpose of the fiscal harmonization is to coordinate tax systems of the member countries, so as to avoid negative fiscal measures on the national level, and in that way to imperil functioning of the common market. Research has shown positive as well as negative sides of the fiscal harmonization. The relationship between the fiscal harmonization, fiscal competition and fiscal coordination has been specially analyzed. In that way, it was possible to establish the best solution for the European Union member countries and on which principles lays the very concept of the fiscal harmonization. There must exist such a concept that will be flexible and which will not question the independence of the lower state levels. Measures of the fiscal harmonization should not impinge the basis of the independence of the member countries. Common tax policy relates primarily to the indirect taxes, which directly influence functioning of the common market, in the field of the freedom of movement, goods and services. The problem arises in the field of direct taxes, since they are not completely regulated in the contracts of the European Union. The European Union primarily calls on the harmonization of taxes on transfer and other indirect taxes.
fiscal harmonization, European Union, fiscal system, fiscal coordination, fiscal competition
The statements, opinions and data contained in the journal are solely those of the individual authors and contributors and not of the publisher and the editor(s). We stay neutral with regard to jurisdictional claims in published maps and institutional affiliations.
