Volume 39 (2011) / Issue 8/9

Giuseppe Melis, Federica Pitrone, 'Coordinating Tax Strategies at the EU Level as a Solution to the Economic and Financial Crisis' (2011) 39 Intertax, Issue 8/9, pp. 374–380

Abstract

The global economic and financial crisis that started in 2008 is strictly connected with national and European tax policies, concerning both the existence of specific elements of the tax systems that have contributed to the crisis and the role played by tax policies implemented by states in countering the crisis itself. This article provides an analysis of national and European tax policy strategies introduced during the crisis and points out the necessity of a tax coordination at the European Union (EU) level in order to increase fiscal integration among Member States while respecting national sovereignty and thus giving Member States the opportunity to adopt tax measures according to their needs and specificities.

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ISSN: 0165-2826
ID: TAXI2011042