What are the factors driving European integration in the field of taxation?

Details

Supervisors

Lapeyre de Cabanes, Antoine

Faculty

Institut d'études européennes Saint-Louis

Degree label

Master de spécialisation interdisciplinaire en études européennes (horaire décalé)

Abstract

enThis work examines the factors driving European integration in the field of taxation, distinguishing between indirect and direct taxation. The aim is to analyse initiatives that have led to effective measures and those who have not and to attempt to identify the factors behind these outcomes. It is structured in three main parts. It begins by presenting an overview of the relatively successful harmonisation of indirect taxation in order to highlight the conditions under which integration can be achieved. It then examines attempts to harmonise direct taxation, distinguishing between initiatives that have not yet led to effective measures (the consolidated tax base and its derivatives, and the financial transaction tax) and those that have yielded concrete outcomes (the Merger directive, the Code of Conduct and the directives on the exchange of information). This work concludes that progress towards direct tax integration is gradual and that future advances will depend on the ability to align national interests, capitalise on global initiatives, and present cooperation as mutually beneficial.