The Impact of Ingreasing Integration on Tax Policy in the EU Countries

Abstract

The article casts light onto the EU tax policy and the growing impact of integration upon it. The author studies the national features and tendencies of tax convergence in the United Europe over the period from 1995 to 2008 in order to establish the effects of integration on tax governance in the EU countries. Regarding the EU tax policy, a study of the processes taking place before (at the early stage) of the financial and economic crisis is no less relevant than the analysis of new tax developments. The author explores the dynamics of average taxation in the countries of EU-6, EU-15, ECA-17, and the new EU member states.