The Role of Tax Competition in Internal Territorial Tax Regimes: Federal States and the European Union

This paper carries out a reflexion about a comparative perspective of tax competition in internal territorial tax regimes: Federal States and the European Union. For this, the author describes the phenomenon of tax competition, in general; then explain decentralization and federalism; then he details aspects of fiscal federalism; and finally, he exposes the problem of tax competition in internal territorial tax regimes. The author evaluates the positive and negative arguments of tax competition in this context, which has always been debated.