Rezime: Uspostava jedinstvenog tržišta Unije i ostvarenje „četiri slobode“ je zahtijevalo integraciju poreskih sistema u članicama EU. Dosadašnji pristup poreskoj integraciji u EU, koji se u sferi indirektnih poreza oslanjao na pozitivnu poresku integraciju putem zakonodavstva, a u sferi direktnih poreza na restriktivne institucionalne i sudske mehanizme, pokazao se neefikasnim u regionalnim (širenje Unije) i globalnim procesima. Globalna finansijska i ekonomska kriza je razotkrila sve slabosti u fragmentiranom poreskom sistemu EU. Balansirajući između ustavom Unije zagarantovane poreske suverenosti članica i potrebe za poreskom koordinacijom EU je najavila strategiju za reformu poreskog sistema Unije. Strategija se zasniva na kombinaciji dva metoda integracije EU, metoda zajednice i metoda međuvladine saradnje, i interakciji mehanizama poreske koordinacije i mehanizma pozitivne integracije poreza zakonodavnim putem. Nova poreska strategija treba doprinijeti integraciji direktnih poreza na nivou EU u obimu koji će ubrzati fiskalnu konsolidaciju i ekonomski razvoj, podržati funkcionisanje jedinstvenog tržišta Unije u punom kapacitetu, ali i ostvarenje dugoročnih ciljeva razvoja EU do 2020.godine.
Ključne riječi: poreska integracija, poreska strategija
Abstract: Establishment of the EU Single Market and realization of “four freedoms” had required integration of tax systems in the EU Member States. It has been proven that the approach used by now, which has relied on positive tax integration through legislation in the field of indirect taxes and on restrictive institutional and judiciary mechanisms in the field of direct taxes, has been inefficient in regional (enlargement of the EU) and global processes. Global financial and economic crisis has discovered all weaknesses in the fragmented EU tax system. Balancing between Member States tax sovereignty guaranteed by the Constitution of the Union and a need for tax coordination, the EU has announced a strategy for reforming the EU tax system. The new EU tax strategy is based on a combination of two integration methods, Community method and method of intergovernmental cooperation, and interaction between tax coordination mechanisms and a positive tax integration mechanism through legislation. The new tax strategy should contribute integration of direct taxes at the EU level in the extent that will speed up fiscal consolidation and economic growth, support functioning of the EU Single Market in a full capacity, as well as the realization of the EU long-term goals until the year 2020.
Key words: tax integration, tax strategy