Is There a Convergence in Tax Mixes during the Integration Process of the European Union?

摘要

Formation of a single market is one of the main priorities during the integration process of the European Union. For this purpose it was planned to unify tax rules throughout the entire Community. The main question of this paper is whether the European Union has been meeting the objective of single market. It focuses on a question whether the tax systems are converging in the context of fiscal pressure and tax mixes. Beta and Sigma convergences are used for meeting the goal of the paper. The result is that the process of tax harmonization is complicated but tax mixes and fiscal pressure are converging during the analysed period.