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. As particularities of national economic policies in the context of globalization are often viewed in light of the tax competitiveness of countries, this naturally induces the interest of policymakers in this area. Since the current tax systems are not designed to deal with contemporary challenges such as increased globalization, it is important to consider democratic and liberal ideas to address tax competitiveness issues in the EU.

Accordingly, the main aim of the ELF publication is to present the cases examining tax competitiveness issues in the EU, explore differences between the “new” and “old” member states, and identify good practices and scalable liberal solutions. The ELF publication, presenting the key challenges and opportunities related to tax competitiveness in the EU and its implications for the liberal society, is structured in the form of eight chapters presenting selected case studies on ongoing issues related to tax competitiveness in the EU.

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