State Aid and Tax Competition: Comments on the European Commission’s Decisions on Transfer Pricing Rulings

González, Saturnina Moreno

doi:10.21552/estal/2016/4/7

European State Aid Law Quarterly

2016

DOI: 10.21552/estal/2016/4/7

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State Aid and Tax Competition: Comments on the European Commission’s Decisions on Transfer Pricing Rulings

Saturnina Moreno González¹

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State Aid as a Factor of Stabilisation of the Local Government Sector Debt in the Eu Member States

Podsiadło¹

2017

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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Streszczenie: W artykule omówiono wytyczne dla wdrażania art. 107-109 Traktatu o funkcjonowaniu UE z punktu widzenia pomocy publicznej udzielanej na poziomie państwa i samorządu terytorialnego. Przeprowadzono analizę statystyczną pomocy publicznej udzielanej przez państwa członkowskie UE z perspektywy wpływu tej pomocy na zadłużenie sektora samorządowego. Analiza ta została przeprowadzona na podstawie modelu regresji liniowej. Zmienną objaśnianą (zmienną zależną Y) jest wielkość długu sektora local government, a zmienną objaśniającą (zmienną niezależną X) są wydatki na pomoc publiczną. Dług sektora samorządowego pozwala na dokonywanie zmian jakościowych i ilościowych w zakresie realizowanych zadań publicznych przez samorządy. Z jednej strony jest on zatem bodźcem dla rozwoju, a z drugiej poprzez regulacje fiskalne ogranicza ten rozwój. Przyjęto zatem tezę, że wielkość pomocy publicznej udzielanej przez państwa członkowskie UE powinna być ujemnie skorelowana z wielkością długu sektora samorządowego.

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State Aid as a Factor of Stabilisation of the Local Government Sector Debt in the Eu Member States

Podsiadło¹

2017

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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Tax policy, tax disharmony and tax competition: The situation of Greek economy

Karagiorgos¹,

Drogalas²,

Lazos³

et al. 2019

JGR

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The European Union is a unique economic and political union, a single "internal" market with over than 510 million inhabitants. Further coordination in the field of taxation is required, since it is not yet integrated into the E.U. policy and remains under the responsibility of national governments. However, the economic and financial turmoil caused by the crisis of 2008 and the new challenges resulted from the globalization and digitalization of the economy, require profound reforms to tax systems. Thus, fiscal policy is a significant priority on the EU agenda: firstly, in order to stabilize public finances, stimulate growth and competitiveness and finance the European social welfare model as well as to tackle tax evasion and aggressive tax planning, developed mainly by multinationals. The present paper attempts to explore on a theoretical and empirical basis the challenges and possible developments towards harmonization in European taxation, at a critical juncture, not only for the integration but also for the existence of the European Union. More specifically, it investigates the Greek taxation and its structural weaknesses through empirical research conducted with questionnaires distributed among 225 tax officers, accountants, and accounting executives and statistical processing of their response. The results were examined through descriptive analysis, segmented in seven theoretical domains based on the examination of both audit literature and the present taxation state of Greece. The findings reveal that structural problems remain unresolved within the Greek tax system. However, it is understood that issues of distrust toward the taxation system may hinder harmonization processes.

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State Aid and Tax Competition: Comments on the European Commission’s Decisions on Transfer Pricing Rulings

Cited by 2 publications

References 0 publications

State Aid as a Factor of Stabilisation of the Local Government Sector Debt in the Eu Member States

State Aid as a Factor of Stabilisation of the Local Government Sector Debt in the Eu Member States

Tax policy, tax disharmony and tax competition: The situation of Greek economy

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