List of figures and tables -- Introduction -- The tax harmonization issue in the European Union -- The evolution of tax harmonization in the European Union -- The need for EU coordination of corporate income taxes : facts and statistics -- Objectives of the corporate tax income coordination...

The typical behaviour of EU Member States over the past decades has been to spend more public money than revenue earned by the government to finance programs with more or less important impact on society. Budget deficits and public debt have become important issues for EU countries, especially...