TAX COMPETITION, COMPETITIVENESS AND SOCIAL COHESION IN THE EUROPEAN UNION

Abstract

Abstract: This study presents an evolutionary synthesis of the measures adopted to tax legislation harmonization between the member states of the European Union in the last decades. Considering the tax system as an essential instrument for the competitiveness of companies and decision-making on the location and realization of foreign investment. It is intended to demonstrate how tax competition between the Member States of the European Union has harmed the achievement of greater economic cohesion and became a serious threat to the survival of the European Union project.

Keywords: Social cohesion; Competitiviness; Fiscal Competition; Tax Law Harmonization