{"id":3342,"date":"2024-09-02T11:52:17","date_gmt":"2024-09-02T11:52:17","guid":{"rendered":"https:\/\/aap.umb.sk\/?page_id=3342"},"modified":"2024-10-08T12:38:14","modified_gmt":"2024-10-08T12:38:14","slug":"marinela-stefanovska-petrovska","status":"publish","type":"page","link":"https:\/\/aap.umb.sk\/?page_id=3342","title":{"rendered":"Marinela Stefanovska-Petrovska"},"content":{"rendered":"\n<p class=\"has-text-align-center\"><strong>TAX HARMONISATION VERSUS TAX COMPETITION: <strong>AN ENDLESS PERPETUAL DEBATE?<\/strong><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><em>Da\u0148ov\u00e1 harmoniz\u00e1cia vs. da\u0148ov\u00e1 s\u00fa\u0165a\u017e: ve\u010dn\u00e1 diskusia bez v\u00fdsledku?<\/em><\/strong><\/p>\n\n\n\n<p><em>Published: 12.9.2024<\/em><\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/doi.org\/10.24040\/aap.2024.21.1.34-43\">https:\/\/doi.org\/10.24040\/aap.2024.21.1.34-43<\/a><\/p>\n\n\n\n<pre class=\"wp-block-verse\"><strong>Abstract:<\/strong> The aim of this paper is to refer to tax harmonization and tax competition in the European Union, as concepts that are in the focus of international tax law. Both concepts, over the last decade, are in the focus of interest in the international organizations, academic circles and business society. Even thought, tax harmonization and tax competition are vastly emphasized as antipodes, both of them, have advantages over the tax systems of the member states. This paper compares the arguments for tax harmonization and tax competition and explores the interplay between these concepts through a literature review. Summing the effective operation of the internal market, looking through the prism of the European Union, and based on theoretical arguments, the member states should aim towards higher tax harmonization, or at least towards tax coordination due to the current processes of enhanced globalization and digitalization. Those processes have impact on tax systems of member states through enhancing the tax evasion, aggressive tax planning and double non-taxation of cross border activities of the persons, especially the multinationals enterprise groups. Hence, even though the \u201cgood\u201d tax competition has its advantages, the member states should refrain from further eroding its own and other countries tax bases.<\/pre>\n\n\n\n<p><strong>Keywords:<\/strong> tax harmonization, tax competition, tax coordination, EU acquis, globalization, corporate tax<\/p>\n\n\n\n<p><strong>Full text article:<\/strong><\/p>\n\n\n\n<div class=\"wp-block-file\"><object class=\"wp-block-file__embed\" data=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2024\/10\/final-paper-Stefanovska-Petrovska.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of final-paper-Stefanovska-Petrovska.\"><\/object><a id=\"wp-block-file--media-b9a4cae6-9667-4ae2-a673-9854f14de044\" href=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2024\/10\/final-paper-Stefanovska-Petrovska.pdf\">final-paper-Stefanovska-Petrovska<\/a><a href=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2024\/10\/final-paper-Stefanovska-Petrovska.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-b9a4cae6-9667-4ae2-a673-9854f14de044\">Download<\/a><\/div>\n\n\n\n<p><strong>How to cite:<\/strong> <\/p>\n\n\n\n<p>STEFANOVSKA-PETROVSKA, M. <em>Tax harmonisation versus tax competition: an endless perpetual debate? <\/em>Acta aerarii publici. Online. vol. 21 (2024), no. 1, pp. 34 \u2013 43.&nbsp;Available from: <a href=\"https:\/\/doi.org\/10.24040\/aap.2024.21.1.34-43\">https:\/\/doi.org\/10.24040\/aap.2024.21.1.34-43<\/a>. [accessed YYYY-MM-DD].<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TAX HARMONISATION VERSUS TAX COMPETITION: AN ENDLESS PERPETUAL DEBATE? Da\u0148ov\u00e1 harmoniz\u00e1cia vs. da\u0148ov\u00e1 s\u00fa\u0165a\u017e: ve\u010dn\u00e1 diskusia bez v\u00fdsledku? Published: 12.9.2024 https:\/\/doi.org\/10.24040\/aap.2024.21.1.34-43 Abstract: The aim of this paper is to refer to tax harmonization and tax competition in the European Union, as concepts that are in the focus of international tax law. Both concepts, over the &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/aap.umb.sk\/?page_id=3342\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Marinela Stefanovska-Petrovska&#8221;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":1981,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/3342"}],"collection":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3342"}],"version-history":[{"count":35,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/3342\/revisions"}],"predecessor-version":[{"id":3716,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/3342\/revisions\/3716"}],"up":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/1981"}],"wp:attachment":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}