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Efficacy Of The Tax Equalization Method

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Chapter Summary

The perception that tax exemptions are intended to benefit the organization, not the individual, cause some to argue that the opposite would happen by the creation of a &t;tax-free class". At the regional level, only in the European Union the tax equalization method proved to be fully effective. There are two reasons for this. In the first place, no country is allowed making reservations to the tax exemption clause. Second, as the various cases decided by the European Court of Justice and the Court of First Instance show, the system of judicial protection within the European Union ensures the necessary checks and balances, and most importantly, it provides binding authoritative interpretations. In other regional bodies, it is principally the permissibility of progressive taxation that account for the inefficiency of the tax equalization method.

Keywords: European Union; tax equalization method



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