欧盟各国税收制度竞争与协调现状分析

伴随着欧洲经济一体化的不断扩大,欧盟各国普遍采用税收竞争的手段来吸引外来投资,改善本国企业竞争力,对于这种税收竞争所带来的后果,各国评价不一.文章试图通过对欧盟各国税收既有竞争又希望协调的现状进行分析,来探讨如何在欧盟内部消除有害税收竞争,实现税收协调的目标.

Analysis of the Current Situation of Competition and Coordination between the EU Countries in Tax System

Along with the increasing expansion of European economic integration,each EU country commonly adopts the competitive tool of tax to attract their foreign investment and to enhance their domestic enterprises' competitiveness,but each of these countries has their own assessment of the consequences brought by the tax competition.The paper aims to investigate how to eliminate the harmful tax competition and how to realize the goal of tax coordination within the EU countries through analysis of the situation that there is not only tax competition but also hope of coordination between EU countries.