This paper investigates tax competitiveness among the EU member countries. The taxcompetition of countries causes both positive and negative effects on macroeconomic processessuch as the effectiveness of government spending, the rationality of supply of externalities, and thelength and amplitudes of business cycles. A considerable reduction of corporate tax in the EU isrelated to increased tax competition after new members entered the EU. Multiple criteria methodswere chosen for the quantitative evaluation of EU countries from different regions of the EU. Criteriaof evaluation were chosen and structured into a hierarchy. The convergence process of the newmembers of the EU is reinforced with the increasing tax competitiveness of such countries. Results ofthe multiple criteria evaluation revealed both the factors that increased the tax competitiveness ofnew members of the EU, and outlined the factors that hampered such competition.
展开▼
