نظرية التنسيق الضريبي و مدى إمكانية تطبيقها في واقع النظم الضريبية العربية

الملخص EN

Many countries engage in regional integration to benefit from the economic advantages associated with it such as the liberalization of goods, free factor movements, harmonization of technological standards, and cooperation in economic policies that enhance efficiency and foster economic development and global welfare.

Tax harmonization contributes to the efficiency and the ability of the member.countries of a regional bloc to attract the capital and investment without the harmful effect of tax competition to grant more generous exemption and incentives.

One of the questions that has been raised in this context is the extent to which the individual countries' fiscal systems, comprising tax structures, tax rates , treatment of foreign investment, etc, need to be harmonized to enjoy the full benefits of regional integration.

This paper discusses this issue through the theory of tax harmonization and its economic impacts on regional integration, and its practice by the European Union.

In a second phase, the paper analyzes the possibilities and potential difficulties facing the Arab tax systems if they are to be harmonized for the sake of increasing the chances of success of economic integration.