Fiscal Integration and Harmonization: European Union Integration from Fiscal Perspectives – Objectives, Means, Obstacles, and Politics

Fiscal Integration and Harmonization: European Union Integration from Fiscal Perspectives – Objectives, Means, Obstacles, and Politics

Yalçın Alganer (Marmara University, Turkey) and Güneş Yılmaz (Trakya University, Turkey)
Copyright: © 2015 |Pages: 10
DOI: 10.4018/978-1-4666-7308-3.ch005
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Abstract

The concept of integration expresses an extremely fundamental and complicated formation. Despite such important and complicated issues and problems, Europe has made considerable progress and developments and been able to form the European Economic Community first and then the European Communities, and finally the European Union. It is necessary to precisely and smoothly complete the three stages of integration in order to mention about an exact integration. These stages, economic integration, fiscal integration, and political integration are discussed within this chapter. The first stage, economic integration, can be achieved only with the integration of the trade among the elements of the integration. Hence, it is required to seek for the fiscal harmonization of the tax legislation that is the most important competition breaker element in the field in question. A complete economic integration will be possible only by providing this fiscal harmonization.
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Chronological Process Of The European Union Integration

In our time basis of social relations is the economic relations. These economic desicions and problems are also the determiners of countries, standards of living and policies which will be followed by the governments. Wars which were won depending on human power, concessions (privileges and capitulations) obtained by political skills of experienced diplomats have out lived their validity. In our day the power of production has taken the seat of the power of war. Economy and finance policies have become the factor of this economic power in a sense. State government has been based upon economic and financial applications within the context of legal rules and legislation. Missions, visions, manners and applications of the governments have changed parallel to this. Throughout the history, uniting european governments and efforts on european integrations have been carried out by voluntary and / or warfighting union and integration methods.

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