Corporate Income Tax Harmonization in the European Union

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.

Introduction The New Harmonization Issue in the European Union The Evolution of Tax Harmonization in the European Union The Need for EU Coordination of Corporate Income Taxes: Facts and Statistics Objectives of the Corporate Tax Income Coordination within the European Union Coordination Systems of the Corporate Income Tax within the European Union Effects of the Corporate Income Tax Harmonization / Coordination within the European Union The Impact Assessment of the Common Consolidated Corporate Tax Base Supporters and Opponents of the Corporate Tax Income Coordination within the European Union Conclusion