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欧盟可以比喻为一个联邦，因为其成员国家的经济是一个单一的市场，没有对货物，人员，资本和服务（单一市场，1993年）的限制流动的经济一体化。这种一体化的基石是建立在其与12个成员国上，扩大推出了货币联盟。也可以发现，在欧盟各联盟的另一个要素是在本国法律适用的自然人和法人非歧视原则。但是保证了欧盟的非联邦组成部分是缺乏联邦政府与真正的财政权力和财政权力成员国。

由于欧盟内部经济整合的进展，成员国税收制度之间的互动有很大的意义。各成员国提供给跨国公司的税收优惠有很大的不同，使他们的利益、结构和历史形成双方的观点，以便整个欧盟最终统一角度来研究。这种情况的框架由欧盟制定，影响成员国直接税和间接税的执行和协调的话题。

Economic Integration Of The European Union Economics Essay

The European Union is an economic integration that can be likened as a federation since the economies of its member’s states formulate a single market without restrictions on the movement of goods, persons, capital and services (Single Market, 1993). The cornerstone of this integration was the creation of the monetary union which was launched with 12 member states and expanding. Another element attached to each federation that can be also found in the EU is the non-discrimination principle of natural and legal persons in the application of national law. However the component which ensures the non-federal character of the European Union is the lack of a federal government with real fiscal powers and financial power over Member States.

As the economic incorporation within the European Union progresses, the interactions between tax systems of Member States have great meaning. The tax incentives offered to multinational firms by each Member States vary widely, making them interest to study from both the view of their structure, their historical formation and from the perspective of modernization with a view to the final harmonization across the EU. The framework of this condition is set by the European Union and affects the Member States on the topic of the enforcement and coordination of both direct and indirect taxation.

As a factor in attracting Foreign Direct Investments (FDI), investment incentives played a minor role behind other fundamental factors like the market size, level of real income, availability of skilled labor, infrastructure, raw materials, trade policies, political stability, and macroeconomic stability. However, in recent years we observe an increasing emphasis on investment incentives regarding the corporate taxation as a mean to attract investment. This phenomenon is mainly generated from the globalization and regionalization of the world economy and as well as in the European Economy.

The liberalization of world trade made it easier for large multinationals to establish international production networks, and so, much of their products is consumed by persons from other countries and not by those of the production site. Thus, it decreased the importance of the influence of the factor 'market size' and was allowed to small markets to claim part of the worldwide FDI, which until recently would be directly flowed into larger markets. Regional integration had similar results, and allowed large multinationals to provide products to all or to certain member states from a single location (base) inside the region. The capacity for active trade policy was simply confined as a result of the progressive liberation of trade. Moreover the internationalization of capital markets has reduced the possibility to use exchange rate policies as a tool to influence competitiveness. This was verified most clearly in the EU, when the establishment of the common market and the Economic Monetary Union (EMU) transfer