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Tax harmonization in the EU: a bibliometric analysis
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Abstract(s)
A Matéria Coletável Comum Consolidada do Imposto sobre as Sociedades (MCCCIS) e o Quadro de Tributação dos Rendimentos Empresariais na Europa (QTREE) são ambos propostas da União Europeia (UE) para uma harmonização das taxas de imposto sobre os rendimentos empresariais nos estados-membros. O principal objectivo destas propostas consiste no reforço do Mercado Único, tornando mais fácil e barato para as empresas o desenvolvimento de actividades transfronteiriças na EU, através da introdução de um conjunto único de regras para as empresas calcularem as suas receitas tributáveis na UE, substituindo a actual mistura de diferentes sistemas fiscais nacionais.
Realizámos uma análise bibliométrica para examinar tópicos, autores, fontes, afiliações, países da UE (bem como Reino Unido, Suíça e Noruega) e como se interligam, sobre o tema da harmonização fiscal, com um período temporal de 2011 a 2024. Os dados foram retirados da Web of Science, com um total de 495 artigos. Verificámos que o tema mais relevante é a concorrência fiscal, e que os autores mais prolíficos são de filiações e países do centro e norte da Europa.
Esta dissertação fornece uma visão geral dos padrões de publicação e de citação da harmonização fiscal. Além disso, pode dar um vislumbre das tendências e direcções futuras para pesquisa e publicação.
The Common Consolidated Corporate Tax Base (CCCTB) and the Business in Europe: Framework for Income Taxation (BEFIT) are both proposals by the European Union (EU) to harmonize corporate taxation across member states. The primary objective of these proposals is to strengthen the Single Market by making it easier and cheaper for companies to operate cross-border in the EU, by introducing a single set of rules for companies to calculate their taxable revenues in the EU, replacing the current medley of different national tax systems. We conducted a bibliometric analysis to examine topics, authors, sources, affiliations, EU countries (as well as UK, Switzerland and Norway) and how they interconnect, on the theme of tax harmonisation, with a time span from 2011 to 2024. Data was retrieved from Web of Science, with a total of 495 articles. We found the most relevant topic to be tax competition, and the most prolific authors from affiliations and countries of central and northern Europe. This dissertation provides an overview of tax harmonisation publication and citation patterns. Moreover, it can give a glimpse of trends and future directions for research and publication.
The Common Consolidated Corporate Tax Base (CCCTB) and the Business in Europe: Framework for Income Taxation (BEFIT) are both proposals by the European Union (EU) to harmonize corporate taxation across member states. The primary objective of these proposals is to strengthen the Single Market by making it easier and cheaper for companies to operate cross-border in the EU, by introducing a single set of rules for companies to calculate their taxable revenues in the EU, replacing the current medley of different national tax systems. We conducted a bibliometric analysis to examine topics, authors, sources, affiliations, EU countries (as well as UK, Switzerland and Norway) and how they interconnect, on the theme of tax harmonisation, with a time span from 2011 to 2024. Data was retrieved from Web of Science, with a total of 495 articles. We found the most relevant topic to be tax competition, and the most prolific authors from affiliations and countries of central and northern Europe. This dissertation provides an overview of tax harmonisation publication and citation patterns. Moreover, it can give a glimpse of trends and future directions for research and publication.
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Keywords
Bibliometric analysis Tax harmonisation European union Tax competition Bibliometric analysis Tax harmonisation European Union Tax competition