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Palgrave Macmillan

Corporate Income Tax Harmonization in the European Union

  • Book
  • © 2012

Overview

Authors:
  1. Daniela Pîrvu

    1. Faculty of Economics, University of Pitesti, Romania

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Table of contents (10 chapters)

  1. Front Matter

    Pages i-xi
    Download chapter PDF

  2. Introduction

    • Daniela PĂ®rvu
    Pages 1-7

  3. The Tax Harmonization in the European Union

    • Daniela PĂ®rvu
    Pages 8-24

  4. The Evolution of Tax Harmonization in the European Union

    • Daniela PĂ®rvu
    Pages 25-62

  5. The Need for European Union Coordination of Corporate Income Taxes: Facts and Statistics

    • Daniela PĂ®rvu
    Pages 63-83

  6. Objectives of Corporate Income Tax Coordination in the European Union

    • Daniela PĂ®rvu
    Pages 84-93

  7. Coordination Systems of Corporate Income Tax in the European Union

    • Daniela PĂ®rvu
    Pages 94-137

  8. Effects of Corporate Income Tax Harmonization/Coordination in the European Union

    • Daniela PĂ®rvu
    Pages 138-149

  9. Impact Assessment of the Common Consolidated Corporate Tax Base

    • Daniela PĂ®rvu
    Pages 150-164

  10. Supporters and Opponents of Corporate Income Tax Coordination in the European Union

    • Daniela PĂ®rvu
    Pages 165-184

  11. Conclusions

    • Daniela PĂ®rvu
    Pages 185-192

  12. Back Matter

    Pages 193-238
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Keywords

About this book

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.

Authors and Affiliations

  • Faculty of Economics, University of Pitesti, Romania

    Daniela Pîrvu

About the author

DANIELA PIRVU Lecturer of Finance at the University of Pitesti, Romania. She holds a doctorate from the Bucharest Academy of Economic Studies. Her publications include four books and numerous professional papers. Pirvu's research is both theoretical and empirical in scope, much of it focussing on fiscal issues.

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