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INTRODUCTION
Personalincometax(hereinaferreferredtoasPIT)hasashorthistory,asit
appearedintaxsystemsofEUcountriesaslateasattheendofthe18thcentury.
Asaspecificuniversalconstructionitperformstwoeconomicfunctions:provi-
dingfinancialmeansforcoveringsomepublicexpenses(fiscalfunction),leveling
oń-throughitsconstruction-inequalitiesinpopulationincomes(redistribution
function)andimplementssocialfunctionsoftaxationthroughvarioustaxreliefs
andexemptionsortheconstructionofthetaxscale.Contemporarypersonalin-
cometaxinEuropeancountrieshasbeenshapedbymanyyearsofevolution.Tis
processiscontinuing,takingintoaccounttheprocessofEuropeanintegration
andtheprocessesofstandardizingandharmonizingtaxsystemsintheEurope-
anUnioncountries.MostEUstatesonlysporadicallyimplementmajorreforms
ofpersonalincometaxation.Tescopeofsuchchangesisusuallylimitedand
determinedbycurrentfiscalneedsortheneedtostimulateaparticularbehavior
oftaxpayers.Tecurrenttaxationofpersonalincomesisaverycomplexpheno-
menonwhichshouldbeanalyzednotonlyfromthelegalpointofview,butalso
takingintoaccountitssocial,cultural,economicandpoliticalandsystemaspects.
Takingintoaccountthespecificityofpersonalincometax,theissuesoftax
competitionandsignificantdińerencesinPITconstructionsinEUcountries,it
wasdecidedtoassesswhetheritpossibleanddesirabletoharmonizethisform
oftaxationwithreferencetoindividualswhodonotactaseconomicoperators.
WeshouldrememberthattheprinciplesofpersonalincometaxationinEU
countriesdonotconstitutesuchanimportantareaofharmonizationasindirect
taxes.Itisassumedthatthedińerencesfoundindirecttaxationsarelessdangero-
usforthefunctioningofthecommonmarket.Moreover,harmonizationofthese
taxesismuchmoredifcultthanindirecttaxes,bothfromthepolitical,technical
andlegislativepointofview.Onlysomeelementsofcorporateincometaxarebe-
ingharmonized,astheyrelatetointernationalaspectsofcompanyoperationsthat
couldcausepotentialdiscriminationintreatmentofhomeandforeigncompanies
andwhichrefertoavoidingdoubletaxation.AreasofPITharmonization:taxation
ofincomesfromsavingspaidoutinformofinterestsandmutualadministrative
assistanceintaxissues.Temainelementdińerentiatingdirecttaxationisitssli-
ghtdegreeofnormativeharmonization.Itiscommonlybelievedthatdirecttaxes
exertlessdestructiveinfluenceonthefunctioningofcommonmarket,therefore
workontheirharmonizationstartedlater,lastedlongeranddidnotgoasfarasin
caseofindirecttaxes.DirecttaxregulationsintheEuropeanUnionarelefatthe
discretionofmemberstates(exceptfortheneedtoobservetheareaspresented
