PELNO MOKESČIŲ KONVERGENCIJOS PROCESAI EUROPOS SĄJUNGOS VALSTYBĖSE.

PROCESSES OF CORPORATE INCOME TAX CONVERGENCE IN THE EUROPEAN UNION.

Corporate income taxation is one of the key factors influencing corporate decisions and powerful device for economy regulation. Low level of corporate income taxation is a prerequisite for higher ability to attract foreign investment. Significance of corporate income taxes determines taxes' competition, impact of which is still debatable, because it could pose a threat to budget income of other countries and lead to "race to bottom". Supporters of tax harmonization argue that application of different systems for corporate income taxation in different states of European Union influenced operation of the common market and resources distribution, and widely diverging taxes created barriers for international expansion of business. They hope that equalization of corporate income taxes would allow for reduction in costs of taxes administration and elimination of some shortcomings that exist in every state's taxation systems. Therefore initiatives for equalization of corporate income taxes exist a great while. However political factors are those that reduce probability that decisions made shall guarantee maximization of economical benefit. Decentralized harmonization of corporate income taxes is under the influence of tax competition. The successful example of one state's income tax and its influence to economy makes other states to reduce their taxes too. It determines the convergence of corporate income taxes effect. In the last part of this paper are changes of corporate income taxes in the states of European Union analysed in order to establish competition's impact on decentralized process of corporate income tax convergence in the European Union. After analysis of data collected since 1995, it was found that processes of economic integration and tax competition have determined the strong reduction in corporate income tax rates however not the assimilation. This finding may be interpreted in a different level of tax competition in the Eastern and Western Europe. [ABSTRACT FROM AUTHOR]

Pajamos iš pelno mokesčių daugumos Europos Sajungos (ES) valstybių biudžetuose sudaro ne pačia didžiausia dalį, tačiau nuo jų priklauso grynasis investicijų pelningumas, todėl pelno mokesčiai turi nemenka įtaka verslininkų sprendimams. Kita vertus, valstybei jie yra dar ir svarbus ekonomikos reguliavimo įrankis, kuris gali padėti sušvelninti ekonomikos ciklų poveikį. Dėl šių priežasčių kai kurios Europos Sajungos šalys prieštarauja iniciatyvoms harmonizuoti įmonių pelno mokesčius, siekdamos pritraukti investicijų aktyviai dalyvauja mokesčių konkurencijos procesuose. Tiek direktyvus mokesčių harmonizavimas, tiek spontaniška mokesčių konkurencija gali būti laikomi pelno mokesčių panašėjima skatinančiais veiksniais, tačiau jų veikimo mechanizmai, o ir pats poveikis, yra skirtingi. Straipsnyje analizuojami Europos Sajungos šalyse vykstanti pelno mokesčių konvergencija, kuria salygoja tiek mokesčių harmonizavimo iniciatyvos, tiek ir teisės aktais nereglamentuota apmokestinimo praktikų difuzija bei mokesčių konkurencija. Detaliai aptariamas mokesčių konkurencijos ir koordinavimo ryšys, pelno mokesčių harmonizavimo iniciatyvos Europos Sajungoje, analizuojama pelno mokesčių tarifų dinamika, kuria neabejotinai įtakoja mokesčių konkurencija, įvertinamas pelno mokesčių panašėjimo lygis. [ABSTRACT FROM AUTHOR]

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