TAX HARMONIZATION PROCESS IN THE EUROPEAN COMMUNITY

Tax harmonization is essential in order to ensure fairness and balance in the competition on the Community market, so the existence of different tax regimes has a direct impact on prices and locations chosen for various economic activities. Tax harmonization occurs in order to find the best tax practices dictated by market integration and free movement but not meant as a disorder of tax systems, eachmember state's own lax with some options. The work on harmonization of EU tax systems is of utmost importance, is a very controversial issue, in this case withmajor implications for the fiscal sovereignty of member states and continue processing tax systems by attempts to bring them.