Tax Competitiveness in the EU: A comparison between ”New” and ”Old” Member States

Year: 2022

Editors: Dr. Aleksander Aristovnik, Dr. Dejan Ravšelj and Dr. Nina Tomaževič

The current state of globalization still implies a considerable degree of differentiation at both the country and regional levels. Even though financial globalization has resulted in the unification of monetary policy in the EU, the tax systems of
countries are still among the few remaining pillars of national policies. Consequently, a major part of the particularities of national or spatial economies still stems from differences in tax systems. The policy brief summarizes the key findings and policy recommendations for the selected EU member states and candidates as regards tax competitiveness in the EU to support appropriate policy responses, which were highlighted in the ELF publication and webinar titled “Tax competitiveness in the EU: A comparison between “new” and “old” member states”.