Vol.2, No 2, 2004 pp. 119 - 125
UDC 336.22 (4-672 EU)

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TAX COMPETITION VERSUS FISCAL INTEGRATION
IN EUROPE: A EUROPEAN PERSPECTIVE
Klimis Vogiatzoglou
University of Patras, Department of Business Administration
University Campus, 26500 Rio - Patras, Greece

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The fiscal aspects of European economic integration have gained relatively little attention and progressed at a very low pace. Although issues of tax harmonization and fiscal integration in Europe have been discussed since the Treaty of Rome, they have recently become a very live and contentious issue. By reviewing briefly the literature, the paper argues that closer co-operation in tax issues - for both indirect and direct taxation - needs to accompany the current state of integration in the EU. Tax competition could undermine economic integration in Europe, while fiscal integration could enhance economic efficiency and economic integration within the common market.

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PORESKA KONKURENCIJA VS. FISKALNA INTEGRACIJA
U EVROPI: EVROPSKA PERSPEKTIVA  Fiskalni aspekti evropske ekonomske integracije privlačili su relativno slabu pažnju ekonomskih analitičara. Mada su se pitanja harmonizacije poreza i fiskalne integracije u Evropi javila još od sporazuma u Rimu, još uvek su vrlo aktuelna i sporna. Uz kratak osvrt na literaturu iz ove oblasti, autor iznosi tvrdnju o neophodnosti veće saradnje na području poreske politike - u pogledu direktnog i indirektnog oporezivanja - u okviru postojećeg stepena integracije u EU. Poreska konkurencija bi trebalo da narušava tokove ekonomske integracije u Evropi, dok fiksalna integracija treba da uveća ekonomsku efikasnost i ekonomsku integraciju unutar jedinstvenog tržišta.