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WAYSOFPERSONALINCOMETAXATIONHARMONIZATIONPROCESS
inthetable).Particularmemberstatesenjoysignificantfreedominshapingtheir
homesolutionsinthisarea.However,theyareobligedtotreathomeandforeign
operatorsequallyasfarastaxationisconcerned.
Competitionbetweentaxsystemsforcescertainsolutionsinnationaltaxsys-
tems,aimedatbringingcloserconstructionsofcertaintaxesinordertoensure
optimalfunctioningofthecommonmarket.Tus“quietharmonization”isacon-
sequenceofprogressingcompetitionamongnationaltaxsystemsinparticular
taxationforms.Teeńectofquietharmonizationisbringingcloserconstruction
solutionsinpersonalincometaxinEuropeanUnionstatesanditleadstofindout
themainreferencepointsfortransformationofanindividual’staxationsystemin
EuropeanUnionCountrieshasbeenlimitedtopersonalincomeofindividuals
whodonotconductanyformofbusinessactivityanditreflectstheshortand
long-termrun.
ReferringtoPITitwasemphasizedthatthetaxshouldremainatdiscretion
ofmemberstates.Teonlyharmonizationactivitiesshouldconcernremoving
barrierstofoureconomicfreedomsandprovidinguniformityoftaxation.
SimilaritiesinthepersonalincometaxinCommunitystatesconcernthefollo-
wingareas:
•Tetaxisrelatedtototal(global)incomeofataxpayer,
•Scalesareprogressivewithvariousnumbersofrangesandminimumandma-
ximumtaxratevalues,
•Mostcountriesusetax-freeamounts,
•Taxburdensareusuallyadjustedtoinflationratethroughthesystemofauto-
maticorsemi-automaticindexationochangestotaxthresholds,
•Personalincometaxreflectstheprincipleoftaxpayer’spaymentcapacitythro-
ughitsvariedsystemoftaxreliefsandexemptions;
•Dińerentrulesareusedfortaxationoffamilyincomes,revenuesfromselling
propertyandmovableassetsandcapitalincomes,
•Tereisavariedsystemofcostsofobtainingrevenues,relatedtothewayin
whichrevenueisgained,
•Itdoesnotdińerentiatetaxburdenduetosourcesofrevenuesfromwhichit
isobtainedanditsallocation,
•Incometaxcontainstaxpreferencesrelatedtothewaytheincomeisspent.
Teaimofthemonographyistodeterminewhetherharmonizationofpersonal
incometaxationintheEuropeanUnioncountriesispossibleanddesirable.Te
evaluationofthepossibilityanddesirabilityofharmonizingthisformoftaxation
waslimitedtoincomesofindividualswhodonotconductandeconomicactivity
andreflectsboththeshortandthelong-timeperspective.Suchformulationofthe
aimofthisdissertationcalledforconductingacomparativeanalysisofpersonal
incometaxationsystemsusedbyindividualEuropeanUnioncountries,taking
