Políticas de armonización fiscal en la Unión Europea: análisis comparado

Abstract

Within the framework of the European Union (EU), tax harmonization has become an issue of crucial importance to promote economic cohesion and equity among member states. The following article is a historical-comparative study of tax policies in the European Union. It focuses on analyzing the harmonization process that has taken place in the elaboration of these policies, with the focus of study on the Corporate Tax, a fiscal tool of great relevance for companies and national governments. In addition, the different positions and oppositions that have arisen in the face of tax harmonization reforms will be analyzed, considering the concerns about fiscal sovereignty, competitiveness, and the economic and social diversity of the Member States. Finally, the improvement proposal established by the OECD and the European Commission to close the tax gap between countries and put an end to harmful practices related to tax competition will be discussed.