Evaluación del plan de armonización fiscal en la Unión Europea

Abstract

Study of Political Economy, Public Finance and European Economic Integration on the tax harmonizationplan of the European Union. It is based on the theoretical and methodological frameworks of the EconomicAnalysis of Law, in order to analyze the European tax harmonization process. In addition to analyzing ques-tions of incentives, efficiency and institutional quality, special attention is paid to the problems of attributionof powers in the European system and the different existing levels of tax pressure and effort in the MemberStates. This study will also analyze the European Commission’s latest proposal on taxation, which aims toachieve tax uniformity, combat tax abuse and put an end to unfair competition practices within the Europeaneconomic-legislative framework. These initiatives are particularly important in the current socio-economiccontext, when new ways of financing the post-Covid recovery fund, curbing the inflation that has beenlatent in recent months and dealing with the negative externalities that the conflict between Russia andUkraine may produce are being studied. All this is completed with a proposal for the feasibility of fiscalfederalism.