Poreska konkurencija u Evropskoj Uniji

Тах competition represents one of the possible ways of tax integration between the EU Member States. While tax harmonization requires ex ante legally bounded consensus in the form of Council directives, tax competition represents unilaterally cutting of tax rates and the correction of other tax elements mostly in the field of direct taxes (in order to attract tax bases from the other EU Member States). However, unilateral cutting of tax rates will lead towards the chain reaction and adjusting of tax rates in other EU MS as well, in order to maintain their competitive tax position. The analysis of tax competition effects between the EU MS shows that it leads toward the change in the relative tax burden on labour and capital, i.e. towards the heavier tax burden on labour factor. The effects of tax competition would be different, even contrary, as they depend on the starting level and the tax structure between the certain EU MS. The effects of the intensive tax competition in the EU, also depend on the reaction of the tax policies in other countries in the world i.e. are they passive or react with the same action on the tax competition from the EU, while the active tax policy of the rest of the world may have very negative consequences on EU labour market.