A SOBERANIA E A CONCORRÊNCIA FISCAL PREJUDICIAL NA UNIÃO EUROPEIA

António Gameiro

doi:10.60543/ul-plr-rdul-p.vi.8134

SOVEREIGNTY AND HARMFUL TAX COMPETITION IN THE EUROPEAN UNION

Authors

António Gameiro CEAD Francisco Suárez

DOI:

https://doi.org/10.60543/ul-plr-rdul-p.vi.8134

Abstract

Abstract: In this Article, we intend to analyse the effects of fiscal sovereignty on the current state of harmful tax competition, in particular with regard to the corporate tax framework in the European Union, as the subject of polycentric research. This analysis will focus primarily on direct taxation on companies, regarded as the last stronghold of the fiscal sovereignty of the Member States.

Keywords: Tax competition; harmful tax competition; direct taxation of companies; against economic ordination.